Civic Intelligence

Plumbing-Heating-Cooling Contractors of California

EIN 94-0896343 • 501(c)6 • Sacramento, CA

Profile

The association provides promotion and education on the subjects of plumbing, heating, and cooling which furthers the develoment of the pumbing, heating, and cooling industry in california.

1820 Tribute Road ASacramento, CA 95815

www.caphcc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.39x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.18x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

6.0%

Higher net margin than 57% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$105,830

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.2%

Faster asset growth than 62% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

1.7%

Faster revenue growth than 41% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$346,553

Up $26,352 (+8.2%) from 2023

Liabilities

Down

$136,176

Down $959 (-0.7%) from 2023

Net Assets

Up

$210,377

Up $27,311 (+15%) from 2023

Revenue

Up

$738,513

Up $12,208 (+1.7%) from 2023

Expenses

Up

$693,965

Up $21,822 (+3.2%) from 2023

Net Income

Down

$44,548

Down $9,614 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $96,965Liabilities 2011: $58,518Net Assets 2011: $38,4472011Assets 2012: $79,763Liabilities 2012: $59,838Net Assets 2012: $19,9252012Assets 2013: $68,460Liabilities 2013: $39,794Net Assets 2013: $28,6662013Assets 2014: $119,942Liabilities 2014: $83,080Net Assets 2014: $36,8622014Assets 2015: $110,429Liabilities 2015: $100,484Net Assets 2015: $9,9452015Assets 2016: $163,101Liabilities 2016: $108,829Net Assets 2016: $54,2722016Assets 2017: $192,123Liabilities 2017: $112,965Net Assets 2017: $79,1582017Assets 2018: $190,889Liabilities 2018: $103,947Net Assets 2018: $86,9422018Assets 2019: $129,195Liabilities 2019: $71,311Net Assets 2019: $57,8842019Assets 2020: $289,545Liabilities 2020: $207,723Net Assets 2020: $81,8222020Assets 2021: $322,642Liabilities 2021: $205,169Net Assets 2021: $117,4732021Assets 2022: $348,776Liabilities 2022: $239,177Net Assets 2022: $109,5992022Assets 2023: $320,201Liabilities 2023: $137,135Net Assets 2023: $183,0662023Assets 2024: $346,553Liabilities 2024: $136,176Net Assets 2024: $210,3772024

Highlighted filing

2024

Assets$346,553
Liabilities$136,176
Net Assets$210,377

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $280,6392011Expenses 2012: $267,1052012Expenses 2013: $280,5352013Revenue 2014: $570,028Expenses 2014: $561,832Net Income 2014: $8,1962014Revenue 2015: $552,930Expenses 2015: $579,847Net Income 2015: -$26,9172015Revenue 2016: $645,413Expenses 2016: $601,086Net Income 2016: $44,3272016Revenue 2017: $694,163Expenses 2017: $669,277Net Income 2017: $24,8862017Revenue 2018: $716,777Expenses 2018: $708,993Net Income 2018: $7,7842018Revenue 2019: $694,452Expenses 2019: $720,617Net Income 2019: -$26,1652019Revenue 2020: $699,585Expenses 2020: $675,647Net Income 2020: $23,9382020Revenue 2021: $886,893Expenses 2021: $851,242Net Income 2021: $35,6512021Revenue 2022: $765,413Expenses 2022: $773,287Net Income 2022: -$7,8742022Revenue 2023: $726,305Expenses 2023: $672,143Net Income 2023: $54,1622023Revenue 2024: $738,513Expenses 2024: $693,965Net Income 2024: $44,5482024

Highlighted filing

2024

Revenue$738,513
Expenses$693,965
Net Income$44,548

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.47$1.36$2.10$7.39$6.94$0.45
2023Detailed filing. Detailed filing data is available for this year.$3.20$1.37$1.83$7.26$6.72$0.54
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$2.39$1.10$7.65$7.73$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.23$2.05$1.17$8.87$8.51$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.90$2.08$0.82$7.00$6.76$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.71$0.58$6.94$7.21$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.91$1.04$0.87$7.17$7.09$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.92$1.13$0.79$6.94$6.69$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.63$1.09$0.54$6.45$6.01$0.44
2015Detailed filing. Detailed filing data is available for this year.$1.10$1.00$0.10$5.53$5.80$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.83$0.37$5.70$5.62$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.40$0.29$2.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.60$0.20$2.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.59$0.38$2.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$738,513
Mission and Program Overview

Mission

The plumbing-heating-cooling contractors association is dedicated to the advancement and education of the plumbing and hvac industry for the health, safety, and comfort of society and the protection of the environment.

Phcc of california is a prominent trade organization reprsenting professionals in the plumbing, heating, and cooling industries across the state. The organization has been instrumental in training the workforce, elevating industry standards, and connecting professionals within the plumbing-heating-cooling sectors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$23,107$109,723▲ $86,616
Accounts Receivable$23,541$106,347▲ $82,806
Savings and Temporary Cash Investments$105,535$105,556▲ $21
Investments Other Securities$17,236--
Prepaid Expenses and Deferred Charges$4,498$2,666▼ $1,832
Land, Buildings, and Equipment, Net$355$0▼ $355
Total Assets$320,201$346,553▲ $26,352
Other Assets Total$145,929$22,261▼ $123,668
Liabilities
Other Liabilities$91,392$78,937▼ $12,455
Deferred Revenue$35,386$32,564▼ $2,822
Accounts Payable and Accrued Expenses$10,357$24,675▲ $14,318
Total Liabilities$137,135$136,176▼ $959
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$103,382$130,695▲ $27,313
Net Assets With Donor Restrictions$79,684$79,682▼ $2
Total Net Assets Fund Balance$183,066$210,377▲ $27,311
Total Liabilities and Net Assets / Fund Balance$320,201$346,553▲ $26,352

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$7,486$7,486
Equipment$0$6,286$6,286
Other Assets Org$1,101--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Whitney SquireCEO/ex-officioPT$100,000$5,830$105,830

Board Members and Trustees

NameTitle
Dave BernhardPast President
Justin SchimnowskiPresident
Jimmy GuerraVice President
Kevin GlennAffiliate Director
Arnie RodioDirector
Cheryl MosierDirector
Juan NolascoDirector
Michael De SilvaDirector
Patrick WallnerDirector
Richard CadoganDirector
Sarah WoodDirector
Dan BonettiSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,636
Program Service Revenue
$700,127
Investment Income
$21
Other Revenue
$2,729
All Other Contributions
$35,636
Change in Net Assets
$44,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$410,057
Other Expenses$273,519
Grants and Similar Amounts Paid$10,389
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$265,252
Current Officers, Directors, Trustees, and Key Employees---$105,830
Conferences and Meetings---$102,451
Insurance---$60,287
Payroll Taxes---$31,539
Office Expenses---$19,615
Fees for Services Accounting---$14,712
Travel---$11,695
Occupancy---$10,806
Grants to Domestic Orgs---$10,000
Fees for Services Legal---$6,604
Other Employee Benefits---$4,041
Information Technology---$3,697
Pension Plan Contributions---$3,395
Fees for Services Other---$2,753
Advertising---$2,738
Other Expenses---$2,737
Interest---$2,190
Grants to Domestic Individuals---$389
Depreciation Depletion---$355
Total Functional Expenses$0$0$0$693,965
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Plumbing-heating-cooling Contractors Educational FoundationSacramento, CA501(c)(3)The Organization Is a Related Tax-exempt Entity and the CEO Serves Both Organization, and Ensures Proper Spending.$10,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$96,800
Current Year Nondeductible Lobbying and Political Cost$30,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Economic Injury Disaster Loan$78,937
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 35% controlled entity
No
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
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, Section B, Line 11B

Phcc of ca outside cpa firm and the ceo prepare the form 990. The form is then reviewed and approved by the organization's ceo. The form is provided to and reviewed with the entire governing body prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

The board has not adopted a written conflict-of-interest policy; however, it follows a related organization's policy. All officers, directors and key employees are considered "covered persons" under plumbing-heating-cooling contractors of california's conflict of interest policy. In connection with any actual or potential conflict of interest, an interested person discloses the existence of the financial interest and has the opportunity to present all relevant material facts to the board prior to its consideration of the proposed transaction or arrangement. Following the disclosure and any related discussion, the interested person leaves the meeting while the board discusses and votes on whether a conflict of interest exists. The disinterested members of the board make the final determination. An interested person may present information to the board but must leave the meeting during the discussion and vote on the transaction or arrangement involving the potential conflict of interest. If appropriate, the board chair appoints a disinterested person or committee to explore alternatives. After due diligence, the board determines whether a more advantageous transaction, free of conflict, is reasonably available. If not, the disinterested directors decide by majority vote whether the proposed transaction is in the organization's best interest, benefits the organization, and is fair and reasonable. The board then makes its final decision accordingly. If the board has reasonable cause to believe a member has failed to disclose an actual or potential conflict of interest, it informs the member of the concern and provides an opportunity to respond. After reviewing the response and conducting any necessary investigation, the board determines whether a failure occurred and, if so, takes appropriate disciplinary and corrective action. Board meeting minutes include the names of individuals who disclose or are found to have a financial interest, the nature of that interest, actions taken to determine the presence of a conflict, and the board's decision. Minutes also record the names of those present for related discussions and votes, the content of the discussionsincluding any alternatives consideredand the results of any votes taken.

Form 990, Part VI, Section B, Line 15A

The board of directors has a policy for reviewing and approving the compensation package of the chief executive officer on a regular basis to determine it is fair and reasonable with the goal of retaining employees at compensation levels within appropriate market range. The policy provides that the review and approval of the compensation arrangement will be conducted, in advance, by independent and impartial members of the board (or a committee of the board). The board reviews comparable compensation data for comparable services, comparable enterprises (by budget, revenues, number of employees, persons served, and mission), comparable circumstances (geographic location and economic conditions/cost of living), and other factors such as whether the person manages multiple functions or departments, the employee's duties and past performance history, and the employee's background, skills, education, and experience. The board may also review current compensation surveys compiled by independent firms and consider recent written offers from similar organizations competing for the covered individual's services. The documentation of the board includes the terms of the transaction and the date of approval, the members who were present during the debate and vote on the transaction, a description of the comparability data and how it was obtained and relied upon including the recommendations received from third-party consultants, and documentation of the basis for the determination.

Form 990, Part VI, Section C, Line 19

Governing documents, the conflict-of-interest policy, and financial statements are available to the public upon request. However, current tax law does not require these documents be provided to the public.

Filing and Contact Details

Filer

Filer Name
Plumbing-heating-cooling Contractors of
EIN
94-0896343
Phone
9169257390
Address
1820 TRIBUTE ROAD A, SACRAMENTO, CA 95815

Signing Officer

Name
Whitney Squire
Title
CEO
Phone
9169257390
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Wood
Formed
1901
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
10
Volunteers
0

Preparer

Firm
Vasquez Company Llp
Address
655 N CENTRAL AVE STE 1550, GLENDALE, CA 91203
Preparer
Regina Prince CPA
Phone
2138731700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Caphcc of california specific purposes for which this is formed are: . For the advancement and encouragement of better methods and practices in the fields of plumbing, hydronic heating and hydronic cooling and mechanical trades; . For the advancement of sanitation and sanitary laws and for the advancement of techniques in air conditioning -- be it heating or cooling -- leading to better protection of the health and welfare of the public; . For the improvement of plumbing appliances and fixtures and of heating-cooling equipment and parts; . For the education of the members of the industry in the trades of plumbing, hydronic heating and hydronic cooling and the best method of conducting such business; . For the establishment of harmonious and equitable relations between contractors, journeymen, apprentices and other employees and between manufacturers and jobbers in supplies used in the plumbing, heating, cooling, mechanical, gas-fitting and drainage business; . For the education of the apprentice in the arts of plumbing, hydronic heating, and hydronic cooling and the establishment of a continuing apprenticeship system; and . For the legislative, regulatory and government relations representation in matters of workforce development, codes, licensing, funding, bonding, employment and business development.

FORM 990, PART XI, LINE 9:

Pcis retained earnings -17,237.

Raw XML AppendixShowing 400 of 516 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11AFFILIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CEO/EX-OFFICIO
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0THE ORGANIZATION IS A RELATED TAX-EXEMPT ENTITY AND THE CEO SERVES BOTH ORGANIZATION, AND ENSURES PROPER SPENDING.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PLUMBING-HEATING-COOLING CONTRACTORS EDUCATIONAL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0680098960
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01820 TRIBUTE ROAD SUITE A
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAPHCC OF CALIFORNIA SPECIFIC PURPOSES FOR WHICH THIS IS FORMED ARE: . FOR THE ADVANCEMENT AND ENCOURAGEMENT OF BETTER METHODS AND PRACTICES IN THE FIELDS OF PLUMBING, HYDRONIC HEATING AND HYDRONIC COOLING AND MECHANICAL TRADES; . FOR THE ADVANCEMENT OF SANITATION AND SANITARY LAWS AND FOR THE ADVANCEMENT OF TECHNIQUES IN AIR CONDITIONING -- BE IT HEATING OR COOLING -- LEADING TO BETTER PROTECTION OF THE HEALTH AND WELFARE OF THE PUBLIC; . FOR THE IMPROVEMENT OF PLUMBING APPLIANCES AND FIXTURES AND OF HEATING-COOLING EQUIPMENT AND PARTS; . FOR THE EDUCATION OF THE MEMBERS OF THE INDUSTRY IN THE TRADES OF PLUMBING, HYDRONIC HEATING AND HYDRONIC COOLING AND THE BEST METHOD OF CONDUCTING SUCH BUSINESS; . FOR THE ESTABLISHMENT OF HARMONIOUS AND EQUITABLE RELATIONS BETWEEN CONTRACTORS, JOURNEYMEN, APPRENTICES AND OTHER EMPLOYEES AND BETWEEN MANUFACTURERS AND JOBBERS IN SUPPLIES USED IN THE PLUMBING, HEATING, COOLING, MECHANICAL, GAS-FITTING AND DRAINAGE BUSINESS; . FOR THE EDUCATION OF THE APPRENTICE IN THE ARTS OF PLUMBING, HYDRONIC HEATING, AND HYDRONIC COOLING AND THE ESTABLISHMENT OF A CONTINUING APPRENTICESHIP SYSTEM; AND . FOR THE LEGISLATIVE, REGULATORY AND GOVERNMENT RELATIONS REPRESENTATION IN MATTERS OF WORKFORCE DEVELOPMENT, CODES, LICENSING, FUNDING, BONDING, EMPLOYMENT AND BUSINESS DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PHCC OF CA OUTSIDE CPA FIRM AND THE CEO PREPARE THE FORM 990. THE FORM IS THEN REVIEWED AND APPROVED BY THE ORGANIZATION'S CEO. THE FORM IS PROVIDED TO AND REVIEWED WITH THE ENTIRE GOVERNING BODY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD HAS NOT ADOPTED A WRITTEN CONFLICT-OF-INTEREST POLICY; HOWEVER, IT FOLLOWS A RELATED ORGANIZATION'S POLICY. ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE CONSIDERED "COVERED PERSONS" UNDER PLUMBING-HEATING-COOLING CONTRACTORS OF CALIFORNIA'S CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE FINANCIAL INTEREST AND HAS THE OPPORTUNITY TO PRESENT ALL RELEVANT MATERIAL FACTS TO THE BOARD PRIOR TO ITS CONSIDERATION OF THE PROPOSED TRANSACTION OR ARRANGEMENT. FOLLOWING THE DISCLOSURE AND ANY RELATED DISCUSSION, THE INTERESTED PERSON LEAVES THE MEETING WHILE THE BOARD DISCUSSES AND VOTES ON WHETHER A CONFLICT OF INTEREST EXISTS. THE DISINTERESTED MEMBERS OF THE BOARD MAKE THE FINAL DETERMINATION. AN INTERESTED PERSON MAY PRESENT INFORMATION TO THE BOARD BUT MUST LEAVE THE MEETING DURING THE DISCUSSION AND VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POTENTIAL CONFLICT OF INTEREST. IF APPROPRIATE, THE BOARD CHAIR APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO EXPLORE ALTERNATIVES. AFTER DUE DILIGENCE, THE BOARD DETERMINES WHETHER A MORE ADVANTAGEOUS TRANSACTION, FREE OF CONFLICT, IS REASONABLY AVAILABLE. IF NOT, THE DISINTERESTED DIRECTORS DECIDE BY MAJORITY VOTE WHETHER THE PROPOSED TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST, BENEFITS THE ORGANIZATION, AND IS FAIR AND REASONABLE. THE BOARD THEN MAKES ITS FINAL DECISION ACCORDINGLY. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT INFORMS THE MEMBER OF THE CONCERN AND PROVIDES AN OPPORTUNITY TO RESPOND. AFTER REVIEWING THE RESPONSE AND CONDUCTING ANY NECESSARY INVESTIGATION, THE BOARD DETERMINES WHETHER A FAILURE OCCURRED AND, IF SO, TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. BOARD MEETING MINUTES INCLUDE THE NAMES OF INDIVIDUALS WHO DISCLOSE OR ARE FOUND TO HAVE A FINANCIAL INTEREST, THE NATURE OF THAT INTEREST, ACTIONS TAKEN TO DETERMINE THE PRESENCE OF A CONFLICT, AND THE BOARD'S DECISION. MINUTES ALSO RECORD THE NAMES OF THOSE PRESENT FOR RELATED DISCUSSIONS AND VOTES, THE CONTENT OF THE DISCUSSIONSINCLUDING ANY ALTERNATIVES CONSIDEREDAND THE RESULTS OF ANY VOTES TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS HAS A POLICY FOR REVIEWING AND APPROVING THE COMPENSATION PACKAGE OF THE CHIEF EXECUTIVE OFFICER ON A REGULAR BASIS TO DETERMINE IT IS FAIR AND REASONABLE WITH THE GOAL OF RETAINING EMPLOYEES AT COMPENSATION LEVELS WITHIN APPROPRIATE MARKET RANGE. THE POLICY PROVIDES THAT THE REVIEW AND APPROVAL OF THE COMPENSATION ARRANGEMENT WILL BE CONDUCTED, IN ADVANCE, BY INDEPENDENT AND IMPARTIAL MEMBERS OF THE BOARD (OR A COMMITTEE OF THE BOARD). THE BOARD REVIEWS COMPARABLE COMPENSATION DATA FOR COMPARABLE SERVICES, COMPARABLE ENTERPRISES (BY BUDGET, REVENUES, NUMBER OF EMPLOYEES, PERSONS SERVED, AND MISSION), COMPARABLE CIRCUMSTANCES (GEOGRAPHIC LOCATION AND ECONOMIC CONDITIONS/COST OF LIVING), AND OTHER FACTORS SUCH AS WHETHER THE PERSON MANAGES MULTIPLE FUNCTIONS OR DEPARTMENTS, THE EMPLOYEE'S DUTIES AND PAST PERFORMANCE HISTORY, AND THE EMPLOYEE'S BACKGROUND, SKILLS, EDUCATION, AND EXPERIENCE. THE BOARD MAY ALSO REVIEW CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS AND CONSIDER RECENT WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE COVERED INDIVIDUAL'S SERVICES. THE DOCUMENTATION OF THE BOARD INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE OF APPROVAL, THE MEMBERS WHO WERE PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, A DESCRIPTION OF THE COMPARABILITY DATA AND HOW IT WAS OBTAINED AND RELIED UPON INCLUDING THE RECOMMENDATIONS RECEIVED FROM THIRD-PARTY CONSULTANTS, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, CURRENT TAX LAW DOES NOT REQUIRE THESE DOCUMENTS BE PROVIDED TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PCIS RETAINED EARNINGS -17,237.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0PHCC OF CALIFORNIA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0680346492
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FACILITATE MEMBER ACCESS TO INSURANCE PRODUCTS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PLUMBING CONTRACTORS INSURANCE SERVICES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PHCC EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PHCC OF THE GREATER SACRAMENTO AREA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PHCC OF SACRAMENTO VALLEY INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1680147439
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2680443342
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATIONAL PROGRAMS, TRAINING, AND OUTREACH TO POTENTIAL STUDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE ACCREDITED TRAINING COURSES FOR APPRENTICESHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PROMOTE PLUMBING, HEALTING & COOLING INDUSTRIES

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