Civic Intelligence

Associated Builders and Contractors Northern California Chapter

990 • Fiscal year 2017 • EIN 94-2331973

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 03, 2018

4577 Las Positas Road NocLivermore, CA 94551

(925) 474-1300

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.50x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.59x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

76th percentile

12%

Higher net margin than 76% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$255,645

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

80th percentile

18%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

39%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,576,645

Up $394,122 (+18%) from 2016

Net Assets

Up

$1,294,952

Up $257,892 (+25%) from 2016

Liabilities

Up

$1,281,693

Up $136,230 (+12%) from 2016

Revenue

Up

$2,185,174

Up $609,145 (+39%) from 2016

Expenses

Up

$1,927,282

Up $669,637 (+53%) from 2016

Net Income

Down

$257,892

Down $60,492 (-19%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,169,727Liabilities 2010: $864,128Net Assets 2010: $305,5992010Assets 2011: $1,113,486Liabilities 2011: $784,537Net Assets 2011: $328,9492011Assets 2012: $1,261,970Liabilities 2012: $866,897Net Assets 2012: $395,0732012Assets 2013: $1,436,881Liabilities 2013: $1,004,092Net Assets 2013: $432,7892013Assets 2014: $1,534,684Liabilities 2014: $971,538Net Assets 2014: $563,1462014Assets 2015: $1,662,627Liabilities 2015: $943,951Net Assets 2015: $718,6762015Assets 2016: $2,182,523Liabilities 2016: $1,145,463Net Assets 2016: $1,037,0602016Assets 2017: $2,576,645Liabilities 2017: $1,281,693Net Assets 2017: $1,294,9522017Assets 2018: $3,085,443Liabilities 2018: $1,514,667Net Assets 2018: $1,570,7762018Assets 2019: $3,609,866Liabilities 2019: $1,770,355Net Assets 2019: $1,839,5112019Assets 2020: $4,022,634Liabilities 2020: $1,855,010Net Assets 2020: $2,167,6242020Assets 2021: $4,959,806Liabilities 2021: $2,059,327Net Assets 2021: $2,900,4792021Assets 2022: $5,460,133Liabilities 2022: $2,585,076Net Assets 2022: $2,875,0572022Assets 2023: $5,460,221Liabilities 2023: $2,427,591Net Assets 2023: $3,032,6302023Assets 2024: $5,131,741Liabilities 2024: $2,329,687Net Assets 2024: $2,802,0542024

Highlighted filing

2017

Assets$2,576,645
Liabilities$1,281,693
Net Assets$1,294,952

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,210,5212010Revenue 2011: $1,142,983Expenses 2011: $1,119,633Net Income 2011: $23,3502011Revenue 2012: $1,165,747Expenses 2012: $1,099,623Net Income 2012: $66,1242012Revenue 2013: $1,148,485Expenses 2013: $1,110,769Net Income 2013: $37,7162013Revenue 2014: $1,144,581Expenses 2014: $1,014,224Net Income 2014: $130,3572014Revenue 2015: $1,233,923Expenses 2015: $1,078,393Net Income 2015: $155,5302015Revenue 2016: $1,576,029Expenses 2016: $1,257,645Net Income 2016: $318,3842016Revenue 2017: $2,185,174Expenses 2017: $1,927,282Net Income 2017: $257,8922017Revenue 2018: $2,442,674Expenses 2018: $2,161,011Net Income 2018: $281,6632018Revenue 2019: $2,772,930Expenses 2019: $2,529,376Net Income 2019: $243,5542019Revenue 2020: $2,543,024Expenses 2020: $2,233,712Net Income 2020: $309,3122020Revenue 2021: $3,161,884Expenses 2021: $2,452,647Net Income 2021: $709,2372021Revenue 2022: $3,028,021Expenses 2022: $2,896,016Net Income 2022: $132,0052022Revenue 2023: $3,466,006Expenses 2023: $3,449,055Net Income 2023: $16,9512023Revenue 2024: $3,428,132Expenses 2024: $3,653,052Net Income 2024: -$224,9202024

Highlighted filing

2017

Revenue$2,185,174
Expenses$1,927,282
Net Income$257,892
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 3, 2018
Return Version
2017v2.3
Gross Receipts
$2,185,174
Mission and Program Overview

Mission

To promote free enterprise by advancing the merit shop philosophy in the construction industry through education, advocacy and business services.

To promote free enterprise by advancing the merit shop philosophy in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,335,715$1,344,402▲ $8,687
Savings and Temporary Cash Investments$634,477$1,051,907▲ $417,430
Prepaid Expenses and Deferred Charges$15,617$36,644▲ $21,027
Accounts Receivable$44,259$30,712▼ $13,547
Land, Buildings, and Equipment, Net$4,324$14,953▲ $10,629
Total Assets$2,182,523$2,576,645▲ $394,122
Other Assets Total$148,131$98,027▼ $50,104
Liabilities
Deferred Revenue$895,747$1,051,939▲ $156,192
Other Liabilities$142,850$132,068▼ $10,782
Accounts Payable and Accrued Expenses$106,866$97,686▼ $9,180
Total Liabilities$1,145,463$1,281,693▲ $136,230
Net Assets / Fund Balance
Unrestricted Net Assets$1,037,060$1,294,952▲ $257,892
Total Net Assets Fund Balance$1,037,060$1,294,952▲ $257,892
Total Liabilities and Net Assets / Fund Balance$2,182,523$2,576,645▲ $394,122

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,953$16,913$31,866
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele DaughertyPresidentPT$114,148$40,341$154,489
Sergio CortezWorkforce Development ManagerPT$103,604$32,146$135,750
Anne QuickVP Education & OutreachPT$42,448$84,956$127,404
Charles VernocyVice PresdientPT$61,183$23,732$84,915

Board Members and Trustees

NameTitle
Greg SchniegenbergChairman
Ronald HicksElect Chairman
Dina KimblePast Chairman
Christian PellecchiaDirector
James FitzgeraldDirector
Jason KintnerDirector
Mark KirkesDirector
Preston CrossDirector
Craig BruecknerSecretary
Josh WardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,560
Program Service Revenue
$2,159,412
Investment Income
$2,317
Other Revenue
$9,885
All Other Contributions
$13,560
Change in Net Assets
$257,892

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,640,338
Revenue Not Reported on Financial Statements
$544,836
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$544,836
Total Revenue per Audited Statements
$1,640,338
Total Revenue per Form 990
$2,185,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,112,593
Salaries, Compensation, and Employee Benefits$814,689
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$457,962
Current Officers, Directors, Trustees, and Key Employees---$239,404
Other Expenses---$110,593
All Other Expenses---$103,359
Office Expenses---$69,371
Other Employee Benefits---$60,194
Payroll Taxes---$52,949
Occupancy---$30,893
Fees for Services Legal---$22,065
Fees for Services Accounting---$17,803
Conferences and Meetings---$15,004
Insurance---$12,893
Advertising---$9,304
Travel---$6,772
Pension Plan Contributions---$4,180
Depreciation Depletion---$3,566
Total Functional Expenses$0$0$0$1,927,282

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,927,282
Expenses per Audited Statements$1,382,446
Total Expenses per Audited Statements$1,382,446
Expenses Not Reported on Financial Statements$544,836
Other Expense Adjustments$544,836
Expenses Not Reported on Form 990$0
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$286,683
Total Nondeductible Lobbying and Political Cost$286,683
Total Exempt Function Spending$197,175
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payables$132,068
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There shall be three classes of membership in this corporation - regular membership, life membership, and local chapter only membership, defined as follows: 1) regular member is a sole proprietorship, partnership, or corporation paying dues to the corporation; 2) life member is an individual retired from an active role in the industry who wishes to continue to participate in furthering the objective, purposes and programs of the chapter. A life member must have contributed an outstanding service to the chapter and be recommended to the national board of directors for approval as a life member by the chapter board of directors. 3) local chapter only member is a regular member of another chapter, who becomes a member under the same name in this chapter, for the purpose of receiving chapter services dues or fees for chapter only. Membership shall be determined by the chapter board of directors. In the event that the board of directors intend to distribute any remaining funds to its members upon dissolution, such funds shall be distributed only to its members who have paid in full all membership dues and arrearages and are otherwise in good standing.

Form 990, Part VI, Section A, Line 7A

The members entitled to notice of any meeting or to vote at any such meeting shall be only persons in whose name memberships stand on the records of the corporation. On the record date for notice determined in accordance with sections a and i of article iv each member entitled to vote at an election of officers and/or directors shall be entitled to one (1) vote for each office.

Form 990, Part VI, Section A, Line 7B

A director may be removed without cause if such removal is approved by the members through the affirmative vote of a majority of the votes represented and voting at a duly held meeting at which a quorum is present.

Form 990, Part VI, Section B, Line 11B

A copy of the 990 was provided to the organization's governing body before it was filed. Upon delivery of the tax return, the board members discuss any questions or comments they may have on the 990 with the preparer of the return.

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

The conflict of interest policy is reviewed at a minimum yearly in the board of directors meeting. If a conflict arises, the person with the conflict is not allowed to vote on the transaction.

Form 990, Part VI, Section B, Line 15

The abc ncc executive committee of the board of directors annually reviews the performance and compensation of the organization president/ceo and vice president. This is a formal written evaluation reviewing goals and objectives for the preceding year. In addition to annual compensation review, the ncc executive committee has access to the abc national compensation study as well as various other salary surveys and information for similar positions in the geographic area. Elected officers of the organization do not receive compensation.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public on request.

Filing and Contact Details

Filer

Filer Name
Associated Builders and Contractors
EIN
94-2331973
Phone
9254741300
Address
4577 LAS POSITAS ROAD NOC, LIVERMORE, CA 94551

Signing Officer

Name
Michele Daugherty
Title
President
Phone
9254741300
Signed
2018-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Daugherty
Formed
1976
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
10

Preparer

Firm
Moss Adams Llp
Address
4747 EXECUTIVE DRIVE SUITE 1300, SAN DIEGO, CA 92121
Preparer
Patricia J Mayer
Phone
8586271400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting guidance issued by the financial accounting standards board (fasb) prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The organization files tax returns exempt from income tax in the u.s. Federal jurisdiction and the state of california. The organization did not have unrecognized tax benefits as of december 31, 2017 and does not expect this to change significantly over the next twelve months. The organization will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of december 31, 2017, the organization has not accrued interest or penalties related to uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Affiliated payments 544,836.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Affiliated payments 544,836.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESDIENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP EDUCATION & OUTREACH
IRS990/Form990PartVIISectionAGrp/TitleTxt13WORKFORCE DEVELOPMENT MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02185174
IRS990/GrossSalesOfInventoryAmt01370
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt012893
IRS990/InvestmentIncomeGrp/ExclusionAmt02317
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02317
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016913
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04324
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014953
IRS990/LandBldgEquipCostOrOtherBssAmt031866
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE FREE ENTERPRISE BY ADVANCING THE MERIT SHOP PHILOSOPHY IN THE CONSTRUCTION INDUSTRY THROUGH EDUCATION, ADVOCACY, AND BUSINESS SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01037060
IRS990/NetAssetsOrFundBalancesEOYAmt01294952
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01370
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01370
IRS990/NetUnrelatedBusTxblIncmAmt02728
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt030893
IRS990/OfficeExpensesGrp/TotalAmt069371
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0148131
IRS990/OtherAssetsTotalGrp/EOYAmt098027
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060194
IRS990/OtherExpensesGrp/Desc0ABC - NATIONAL DUES
IRS990/OtherExpensesGrp/Desc1ABC - PAC DUES
IRS990/OtherExpensesGrp/Desc2MEMBER EVENTS
IRS990/OtherExpensesGrp/Desc3MEMBER TRAINING
IRS990/OtherExpensesGrp/TotalAmt0347661
IRS990/OtherExpensesGrp/TotalAmt1197175
IRS990/OtherExpensesGrp/TotalAmt2166134
IRS990/OtherExpensesGrp/TotalAmt3110593
IRS990/OtherLiabilitiesGrp/BOYAmt0142850
IRS990/OtherLiabilitiesGrp/EOYAmt0132068
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01600
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01600
IRS990/OtherRevenueTotalAmt01600
IRS990/OtherSalariesAndWagesGrp/TotalAmt0457962
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt052949
IRS990/PensionPlanContributionsGrp/TotalAmt04180
IRS990/PoliticalCampaignActyInd01
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015617
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036644
IRS990/PrincipalOfficerNm0MICHELE DAUGHERTY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1721000
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3541610
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1MEETINGS AND SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc2MEMBER EVENTS
IRS990/ProgramServiceRevenueGrp/Desc3APPRENTICE SPONSOR FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01662780
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1296147
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2128752
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt371733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01662780
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1296147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2128752
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt371733
IRS990/ProgSrvcAccomActy2Grp/Desc0CHAPTER MEETINGS ARE HELD PERIODICALLY TO CONDUCT ASSOCIATION BUSINESS AND PROVIDE MEMBERS WITH A NETWORKING OPPORTUNITY AND PROVIDE EDUCATIONAL OPPORTUNITIES THROUGH GUEST SPEAKERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0111606
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01934
IRS990/PYOtherExpensesAmt0631552
IRS990/PYOtherRevenueAmt07077
IRS990/PYProgramServiceRevenueAmt01455412
IRS990/PYRevenuesLessExpensesAmt0318384
IRS990/PYSalariesCompEmpBnftPaidAmt0626093
IRS990/PYTotalExpensesAmt01257645
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01576029
IRS990/ReconcilationRevenueExpnssAmt0257892
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt06915
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt06915
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0634477
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01051907
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0253241
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt033442
IRS990ScheduleC/DuesAssessmentsAmt01662780
IRS990ScheduleC/Form1120POLFiledInd00
IRS990ScheduleC/InternalFundsContributedAmt0197175
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0286683
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0286683
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt0197175
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0680216759
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt04577 LAS POSITAS ROAD UNIT C
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0LIVERMORE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd094551
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ABC NORCAL SERVED AS A PASS-THRU FOR PAC (POLITICAL ACTION COMMITTIEE/ISSUE ADVOCACY). THE FUNDS WERE COLLECTED DURING THE MEMBERSHIP RENEWAL PROCESS. FUNDS COLLECTED WERE REMITTED TO THE RESPECTIVE ENTITIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1
IRS990ScheduleC/TotalExemptFunctionExpendAmt0197175
IRS990ScheduleD/EquipmentGrp/BookValueAmt014953
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016913
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031866
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0544836
IRS990ScheduleD/ExpensesSubtotalAmt01382446
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0544836
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0132068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY PAYABLES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0544836
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0544836
IRS990ScheduleD/RevenueSubtotalAmt01640338
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION FILES TAX RETURNS EXEMPT FROM INCOME TAX IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2017 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2017, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AFFILIATED PAYMENTS 544,836.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AFFILIATED PAYMENTS 544,836.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014953
IRS990ScheduleD/TotalExpensesPerForm990Amt01927282
IRS990ScheduleD/TotalLiabilityAmt0132068
IRS990ScheduleD/TotalRevenuePerForm990Amt02185174
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01640338
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01382446
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt061183
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1114148
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount017705
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount125000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt08795
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt15000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt077790
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt186111
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt03127
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt15560
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03433
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt13640
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt02900
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt19781
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt03184
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt16405
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES VERNOCY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHELE DAUGHERTY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESDIENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt084915
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1154489
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt093202
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1101156
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE SHALL BE THREE CLASSES OF MEMBERSHIP IN THIS CORPORATION - REGULAR MEMBERSHIP, LIFE MEMBERSHIP, AND LOCAL CHAPTER ONLY MEMBERSHIP, DEFINED AS FOLLOWS: 1) REGULAR MEMBER IS A SOLE PROPRIETORSHIP, PARTNERSHIP, OR CORPORATION PAYING DUES TO THE CORPORATION; 2) LIFE MEMBER IS AN INDIVIDUAL RETIRED FROM AN ACTIVE ROLE IN THE INDUSTRY WHO WISHES TO CONTINUE TO PARTICIPATE IN FURTHERING THE OBJECTIVE, PURPOSES AND PROGRAMS OF THE CHAPTER. A LIFE MEMBER MUST HAVE CONTRIBUTED AN OUTSTANDING SERVICE TO THE CHAPTER AND BE RECOMMENDED TO THE NATIONAL BOARD OF DIRECTORS FOR APPROVAL AS A LIFE MEMBER BY THE CHAPTER BOARD OF DIRECTORS. 3) LOCAL CHAPTER ONLY MEMBER IS A REGULAR MEMBER OF ANOTHER CHAPTER, WHO BECOMES A MEMBER UNDER THE SAME NAME IN THIS CHAPTER, FOR THE PURPOSE OF RECEIVING CHAPTER SERVICES DUES OR FEES FOR CHAPTER ONLY. MEMBERSHIP SHALL BE DETERMINED BY THE CHAPTER BOARD OF DIRECTORS. IN THE EVENT THAT THE BOARD OF DIRECTORS INTEND TO DISTRIBUTE ANY REMAINING FUNDS TO ITS MEMBERS UPON DISSOLUTION, SUCH FUNDS SHALL BE DISTRIBUTED ONLY TO ITS MEMBERS WHO HAVE PAID IN FULL ALL MEMBERSHIP DUES AND ARREARAGES AND ARE OTHERWISE IN GOOD STANDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ENTITLED TO NOTICE OF ANY MEETING OR TO VOTE AT ANY SUCH MEETING SHALL BE ONLY PERSONS IN WHOSE NAME MEMBERSHIPS STAND ON THE RECORDS OF THE CORPORATION. ON THE RECORD DATE FOR NOTICE DETERMINED IN ACCORDANCE WITH SECTIONS A AND I OF ARTICLE IV EACH MEMBER ENTITLED TO VOTE AT AN ELECTION OF OFFICERS AND/OR DIRECTORS SHALL BE ENTITLED TO ONE (1) VOTE FOR EACH OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DIRECTOR MAY BE REMOVED WITHOUT CAUSE IF SUCH REMOVAL IS APPROVED BY THE MEMBERS THROUGH THE AFFIRMATIVE VOTE OF A MAJORITY OF THE VOTES REPRESENTED AND VOTING AT A DULY HELD MEETING AT WHICH A QUORUM IS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED. UPON DELIVERY OF THE TAX RETURN, THE BOARD MEMBERS DISCUSS ANY QUESTIONS OR COMMENTS THEY MAY HAVE ON THE 990 WITH THE PREPARER OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED AT A MINIMUM YEARLY IN THE BOARD OF DIRECTORS MEETING. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ABC NCC EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE AND COMPENSATION OF THE ORGANIZATION PRESIDENT/CEO AND VICE PRESIDENT. THIS IS A FORMAL WRITTEN EVALUATION REVIEWING GOALS AND OBJECTIVES FOR THE PRECEDING YEAR. IN ADDITION TO ANNUAL COMPENSATION REVIEW, THE NCC EXECUTIVE COMMITTEE HAS ACCESS TO THE ABC NATIONAL COMPENSATION STUDY AS WELL AS VARIOUS OTHER SALARY SURVEYS AND INFORMATION FOR SIMILAR POSITIONS IN THE GEOGRAPHIC AREA. ELECTED OFFICERS OF THE ORGANIZATION DO NOT RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.13$2.33$2.80$3.43$3.65$0.22
2023Detailed filing. Detailed filing data is available for this year.$5.46$2.43$3.03$3.47$3.45$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.46$2.59$2.88$3.03$2.90$0.13
2021Detailed filing. Detailed filing data is available for this year.$4.96$2.06$2.90$3.16$2.45$0.71
2020Detailed filing. Detailed filing data is available for this year.$4.02$1.86$2.17$2.54$2.23$0.31
2019Detailed filing. Detailed filing data is available for this year.$3.61$1.77$1.84$2.77$2.53$0.24
2018Detailed filing. Detailed filing data is available for this year.$3.09$1.51$1.57$2.44$2.16$0.28
2017Detailed filing. Detailed filing data is available for this year.$2.58$1.28$1.29$2.19$1.93$0.26
2016Detailed filing. Detailed filing data is available for this year.$2.18$1.15$1.04$1.58$1.26$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.66$0.94$0.72$1.23$1.08$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.53$0.97$0.56$1.14$1.01$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.44$1.00$0.43$1.15$1.11$0.04
2012Summary only. Only limited summary data is available for this year.$1.26$0.87$0.40$1.17$1.10$0.07
2011Summary only. Only limited summary data is available for this year.$1.11$0.78$0.33$1.14$1.12$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.86$0.31$1.21