Civic Intelligence

Carp 46 No Ca Counties Conf Board U B of Carp & Join of America

990 • Fiscal year 2023 • EIN 94-2288840

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 16, 2024

265 HEGENBERGER ROAD Suite 220Oakland, CA 94621

(510) 568-4788

Siviq Scores

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

Liabilities / Assets

65th percentile

0.10x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)5 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2023 filings • 501(c)5 • $50M-$100M nonprofits • Source year 2023

Net Margin

17th percentile

0.5%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)5 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$420,942

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2023 filings • 501(c)5 • $50M-$100M nonprofits • Source year 2023

Asset Growth

27th percentile

4.4%

Faster asset growth than 27% of similar nonprofits.

2023 filings • 501(c)5 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

7.6%

Faster revenue growth than 59% of similar nonprofits.

2023 filings • 501(c)5 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Up

$10,613,175

Up $451,173 (+4.4%) from 2022

Net Assets

Up

$9,525,044

Up $385,362 (+4.2%) from 2022

Liabilities

Up

$1,088,131

Up $65,811 (+6.4%) from 2022

Revenue

Up

$74,027,435

Up $5,238,960 (+7.6%) from 2022

Expenses

Up

$73,642,073

Up $5,612,401 (+8.2%) from 2022

Net Income

Down

$385,362

Down $373,441 (-49%) from 2022

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2015: $4,619,603Liabilities 2015: $773,087Net Assets 2015: $3,846,5162015Assets 2016: $5,294,323Liabilities 2016: $902,505Net Assets 2016: $4,391,8182016Assets 2017: $6,005,500Liabilities 2017: $1,003,360Net Assets 2017: $5,002,1402017Assets 2018: $6,749,327Liabilities 2018: $1,057,271Net Assets 2018: $5,692,0562018Assets 2019: $7,764,528Liabilities 2019: $1,169,205Net Assets 2019: $6,595,3232019Assets 2020: $9,189,329Liabilities 2020: $1,277,825Net Assets 2020: $7,911,5042020Assets 2021: $9,461,635Liabilities 2021: $1,080,756Net Assets 2021: $8,380,8792021Assets 2022: $10,162,002Liabilities 2022: $1,022,320Net Assets 2022: $9,139,6822022Assets 2023: $10,613,175Liabilities 2023: $1,088,131Net Assets 2023: $9,525,0442023Assets 2024: $9,560,346Liabilities 2024: $1,091,648Net Assets 2024: $8,468,6982024

Highlighted filing

2023

Assets$10,613,175
Liabilities$1,088,131
Net Assets$9,525,044

Operations Trend

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

$100M$50M$0-$50MRevenue 2015: $45,378,332Expenses 2015: $45,144,841Net Income 2015: $233,4912015Revenue 2016: $55,091,862Expenses 2016: $54,546,560Net Income 2016: $545,3022016Revenue 2017: $63,846,965Expenses 2017: $63,236,643Net Income 2017: $610,3222017Revenue 2018: $75,253,741Expenses 2018: $74,563,825Net Income 2018: $689,9162018Revenue 2019: $77,572,354Expenses 2019: $76,669,087Net Income 2019: $903,2672019Revenue 2020: $83,703,852Expenses 2020: $82,387,671Net Income 2020: $1,316,1812020Revenue 2021: $71,640,319Expenses 2021: $71,170,944Net Income 2021: $469,3752021Revenue 2022: $68,788,475Expenses 2022: $68,029,672Net Income 2022: $758,8032022Revenue 2023: $74,027,435Expenses 2023: $73,642,073Net Income 2023: $385,3622023Revenue 2024: $77,709,821Expenses 2024: $78,766,167Net Income 2024: -$1,056,3462024

Highlighted filing

2023

Revenue$74,027,435
Expenses$73,642,073
Net Income$385,362
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 16, 2024
Return Version
2022v5.0
Gross Receipts
$81,339,238
Mission and Program Overview

Mission

To provide negotiation and grievance services and to act for and on behalf of all local unions and regional councils chartered by the united brotherhood of carpenters and joiners of america in the designated 46 counties.

Provide negotiation and grievance services to regional council and locals for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,818,423$5,240,162▲ $2,421,739
Investments in Publicly Traded Securities$6,147,971$4,110,375▼ $2,037,596
Investments Other Securities$1,079,687$1,139,007▲ $59,320
Cash and Non-Interest-Bearing Accounts$56,507$77,214▲ $20,707
Land, Buildings, and Equipment, Net$57,956$45,224▼ $12,732
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$10,162,002$10,613,175▲ $451,173
Other Assets Total$1,458$1,193▼ $265
Liabilities
Other Liabilities$1,022,320$1,088,131▲ $65,811
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,022,320$1,088,131▲ $65,811
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,139,682$9,525,044▲ $385,362
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$9,139,682$9,525,044▲ $385,362
Total Liabilities and Net Assets / Fund Balance$10,162,002$10,613,175▲ $451,173

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$19,296$284,332$303,628
Equipment$25,928$189,196$215,124
Other Securities$1,139,007--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher PedrozaExecutive DirectorFT$196,364$100,751$297,115
Jason CuadraField RepresentativeFT$139,974$89,190$229,164

Board Members and Trustees

NameTitle
Jay BradshawChairman
Albert MartinezTrustee
Daniel McCullochTrustee
Mirza LopezTrustee
Eddy LunaTrustee (eff 9/26/22)
steve belltrustee (Term 9/26/22)
Edward GableArea VP
John BelperioArea VP
Sean HebardArea VP

Highest Paid Contractors

ContractorServicesLocationCompensation
Weinberg Roger RosenfeldLegal Services1375 55TH STREET, Emeryville, CA 94608$269,517
Northern California Council Of Carpacct & ADMIN FEES265 HEGENBERGER ROAD, Oakland, CA 94621$119,316
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$74,220,246
Investment Income
$-192,811
Other Revenue
$0
Change in Net Assets
$385,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$74,017,113
Revenue Not Reported on Financial Statements
$10,322
Total Revenue per Audited Statements
$74,017,113
Total Revenue per Form 990
$74,027,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,931,434
Salaries, Compensation, and Employee Benefits$665,139
Grants and Similar Amounts Paid$45,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$70,891,335
Fees for Services Other---$419,643
Occupancy---$341,682
Current Officers, Directors, Trustees, and Key Employees---$304,588
Fees for Services Legal---$240,025
Other Salaries and Wages---$211,383
Travel---$99,072
Pension Plan Contributions---$81,371
Office Expenses---$74,357
Fees for Services Management---$60,000
Grants to Domestic Orgs---$45,500
Other Employee Benefits---$38,106
Payroll Taxes---$29,691
Information Technology---$19,895
Fees for Services Accounting---$19,800
Insurance---$15,497
Depreciation Depletion---$14,213
Fees for Service Investment Mgmnt Fees---$10,322
Other Expenses---$2,229
Total Functional Expenses$0$0$0$73,642,073

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$73,642,073
Expenses per Audited Statements$73,631,751
Total Expenses per Audited Statements$73,631,751
Expenses Not Reported on Financial Statements$10,322
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Construction Industry Force Account CouncilFairfield, CA501(c)(6)General Support$27,000
Associated Schools of ConstructionChico, CA501(c)(3)Donation$10,000
WALL AND CEILING ALLiancePleasanton, CA501(c)(6)General Support$8,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,085,695
Payroll Withholding$2,436
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

The organization delegated its management duties related to financial operations to northern california carpenters regional council - united brotherhood of carpenters and joiners of america (the council). The council is reimbursed by the organization on a monthly basis for the cost of salary and expenses of employees performing functions for the organization.

FORM 990, PART VI, SECTION A, LINE 6:

The organization has active members and retired members of local unions under the carpenters 46 counties' jurisdiction. The active and retired members vote for a pre-determined number of members to serve as conference board delegates to represent their respective home locals. The conference board delegates are eligible to vote on certain conference board matters.

FORM 990, PART VI, SECTION A, LINE 7A:

Conference board delegates are elected by the membership of locals under the carpenters 46 counties' jurisdiction. These delegates elect one or more members of the governing body on a three-year cycle. The number of delegates is based on the number of local members.

FORM 990, PART VI, SECTION A, LINE 7B:

THE MEMBERSHIP OF THE LOCAL UNIONS UNDER THE CARPENTERS 46 COUNTIES' JURISDICTION VOTE ON NEGOTIATED CONTRACT AGREEMENTS COVERING ANY WORK FALLING WITHIN THE RECOGNIZED JURISDICTION OF THE UNITED BROTHERHOOD OF CARPENTERS ANd jOINERS OF AMERICA WITH THE EXCEPTION OF THE PILE DRIVERS' LOCAL UNION & MILL CABINET LOCAL UNION. ALL OTHER RECOMMENDATIONS AND POLICIES ARE APPROVED BY MAJORITY VOTE OF THE DELEGATES.

FORM 990, PART VI, SECTION B, LINE 11B:

Controller and the executive director will review prior to filing.

FORM 990, PART VI, SECTION C, LINE 19:

The organization does not make its governing documents, conflict-of-interest policy or financial statements available to the public. Upon request, the organization makes its governing documents, conflict-of-interest policy and financial information available to the organization's members.

Filing and Contact Details

Filer

Filer Name
Carp 46 No CA Counties Conf Board-
EIN
94-2288840
In Care Of
% TIFFANY MERFELD CPA -
Phone
5105684788
Address
265 HEGENBERGER ROAD Suite 220, OAKLAND, CA 94621

Signing Officer

Name
Chris Pedroza
Title
Executive Director
Phone
5105684788
Signed
2024-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Pedroza
Formed
1989
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
5000 EXECUTIVE PARKWAY SUITE 400, SAN RAMON, CA 94583
Preparer
Jessica R Roster
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The organization uses a modified cash basis of accounting.

FORM 990, PART XII, LINE 2C:

The executive board has the responsibility for oversight of the audit and selection of the independent auditors on an annual basis. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The Conference Board is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code and from California income taxes under California Revenue and Taxation Code Section 23701a. The Conference Board has analyzed the tax positions taken and has concluded that, as of June 30, 2023, there are no uncertain positions taken, or expected to be taken, that would require disclosure in the financial statements. The Conference Board is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Conference Board believes it is no longer subject to income tax examinations for the fiscal years prior to June 30, 2020.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2FIELD REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5trustee (Term 9/26/22)
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE (EFF 9/26/22)
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/MissionDesc0TO PROVIDE NEGOTIATION AND GRIEVANCE SERVICES AND TO ACT FOR AND ON BEHALF OF ALL LOCAL UNIONS AND REGIONAL COUNCILS CHARTERED BY THE UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA IN THE DESIGNATED 46 COUNTIES.
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IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0189196
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt010322
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt010322
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019296
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0284332
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0303628
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01085695
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01139007
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MADISON CORE PROPERTY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt010322
IRS990ScheduleD/RevenueSubtotalAmt074017113
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Conference Board is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code and from California income taxes under California Revenue and Taxation Code Section 23701a. The Conference Board has analyzed the tax positions taken and has concluded that, as of June 30, 2023, there are no uncertain positions taken, or expected to be taken, that would require disclosure in the financial statements. The Conference Board is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Conference Board believes it is no longer subject to income tax examinations for the fiscal years prior to June 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(6)
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A

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