Civic Intelligence

Residential Builders Association

EIN 94-2392066 • 501(c)6 • San Francisco, CA

Profile

To provide to the public and city an understanding of the contributions made by and the need for the services provided by the Independent Building Contractors.

1717 - 17th Street 105San Francisco, CA 94103

www.rbasf.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.14x

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

501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

87th percentile

0.42x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

65th percentile

9.6%

Higher net margin than 65% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

34th percentile

-1.8%

Faster asset growth than 34% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

12th percentile

-14%

Faster revenue growth than 12% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$515,594

Down $9,376 (-1.8%) from 2021

Liabilities

Down

$73,280

Down $26,177 (-26%) from 2021

Net Assets

Up

$442,314

Up $16,801 (+3.9%) from 2021

Revenue

Down

$175,471

Down $28,983 (-14%) from 2021

Expenses

Down

$158,670

Down $7,938 (-4.8%) from 2021

Net Income

Down

$16,801

Down $21,045 (-56%) from 2021

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $207,938Liabilities 2011: $75,569Net Assets 2011: $132,3692011Assets 2012: $208,997Liabilities 2012: $71,018Net Assets 2012: $137,9792012Assets 2013: $215,091Liabilities 2013: $72,516Net Assets 2013: $142,5752013Assets 2014: $285,782Liabilities 2014: $72,516Net Assets 2014: $213,2662014Assets 2015: $342,534Liabilities 2015: $72,517Net Assets 2015: $270,0172015Assets 2016: $475,972Liabilities 2016: $72,517Net Assets 2016: $403,4552016Assets 2017: $489,356Liabilities 2017: $76,043Net Assets 2017: $413,3132017Assets 2018: $549,920Liabilities 2018: $81,542Net Assets 2018: $468,3782018Assets 2019: $510,661Liabilities 2019: $59,238Net Assets 2019: $451,4232019Assets 2020: $481,196Liabilities 2020: $93,529Net Assets 2020: $387,6672020Assets 2021: $524,970Liabilities 2021: $99,457Net Assets 2021: $425,5132021Assets 2022: $515,594Liabilities 2022: $73,280Net Assets 2022: $442,3142022

Highlighted filing

2022

Assets$515,594
Liabilities$73,280
Net Assets$442,314

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $109,590Expenses 2011: $118,577Net Income 2011: -$8,9872011Revenue 2012: $113,804Expenses 2012: $108,194Net Income 2012: $5,6102012Expenses 2013: $105,9512013Revenue 2014: $169,485Expenses 2014: $98,794Net Income 2014: $70,6912014Revenue 2015: $193,097Expenses 2015: $136,346Net Income 2015: $56,7512015Revenue 2016: $292,489Expenses 2016: $159,051Net Income 2016: $133,4382016Revenue 2017: $153,858Expenses 2017: $144,000Net Income 2017: $9,8582017Revenue 2018: $248,959Expenses 2018: $193,894Net Income 2018: $55,0652018Revenue 2019: $184,777Expenses 2019: $201,732Net Income 2019: -$16,9552019Revenue 2020: $117,404Expenses 2020: $181,160Net Income 2020: -$63,7562020Revenue 2021: $204,454Expenses 2021: $166,608Net Income 2021: $37,8462021Revenue 2022: $175,471Expenses 2022: $158,670Net Income 2022: $16,8012022

Highlighted filing

2022

Revenue$175,471
Expenses$158,670
Net Income$16,801

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2021 to Oct 31, 2022
Signed
Oct 2, 2023
Return Version
2021v4.1
Gross Receipts
$247,977
Mission and Program Overview

Mission

To provide to the public and city an understanding of the contributions made by and the need for the services provided by the Independent Building Contractors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$306,889$298,328▼ $8,561
Savings and Temporary Cash Investments$216,339$216,526▲ $187
Land, Buildings, and Equipment, Net$1,742$740▼ $1,002
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$524,970$515,594▼ $9,376
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$77,782$73,280▼ $4,502
Other Liabilities$21,675--
Total Liabilities$99,457$73,280▼ $26,177
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$425,513$442,314▲ $16,801
Total Net Assets Fund Balance$425,513$442,314▲ $16,801
Total Liabilities and Net Assets / Fund Balance$524,970$515,594▼ $9,376

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$740$27,215$27,955
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sean KeighranPresident
Angus McCartyVice President
Daniel K BuckleyEx. Vice Pres.
John O'ConnorSecretary
Charles BreidingerSergeant-at-Arm
Richard M HartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,310
Program Service Revenue
$79,089
Investment Income
$187
Other Revenue
$77,885
Change in Net Assets
$16,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$85,833
Other Expenses$67,087
Grants and Similar Amounts Paid$5,750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,862$18,620-$74,482
Occupancy$21,000$7,000-$28,000
Office Expenses$9,554$3,184-$12,738
Payroll Taxes$8,513$2,838-$11,351
Insurance$8,195$2,731-$10,926
Fees for Services Accounting$5,065$1,688-$6,753
Grants to Domestic Orgs$5,750--$5,750
Conferences and Meetings$2,093$698-$2,791
Depreciation Depletion---$1,002
Other Expenses$309$102-$411
Total Functional Expenses$119,690$37,978$0$158,670
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$150,391
Fundraising Direct Expenses$72,506
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$150,391$150,391$72,506$77,885
Total Events$150,391$150,391$72,506$77,885
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sean KeighranDirectorRentNo$28,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect Directors for various terms. The Directors elect the Officers.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Policy decisions by the Board of Directors are voted on by the members of the Association.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the Treasurer and then open for other Officers and Members to review.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Annual review which is approved by the organization's compensation committee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Open to public when a request is made in writing.

Filing and Contact Details

Filer

Filer Name
Residential Builders Association
EIN
94-2392066
Phone
4152521900
Address
1717 - 17th Street 105, San Francisco, CA 94103

Signing Officer

Name
Richard M Hart
Title
Treasurer
Signed
2023-10-02
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Delagnes Mitchell & Linder LLP
Address
300 Montgomery Street Suite 1050, San Francisco, CA 94104
Preparer
Jill Thorpe
Phone
4159830500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D - All Other Accomplishments

To further the cause of San Francisco residential builders through involvement, attendance at meetings and educating the general public on the need for and athe services these builders provide to the City.

Raw XML Appendix387 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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0740
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt072506
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0150391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0150391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0150391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0150391
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt077885
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt072506
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt072506
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Sean Keighran
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt028000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Organization rents office space from Director's entity.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members elect Directors for various terms. The Directors elect the Officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Policy decisions by the Board of Directors are voted on by the members of the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the Treasurer and then open for other Officers and Members to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annual review which is approved by the organization's compensation committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Open to public when a request is made in writing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5To further the cause of San Francisco residential builders through involvement, attendance at meetings and educating the general public on the need for and athe services these builders provide to the City.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d - All Other Accomplishments
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0524970
IRS990/TotalAssetsEOYAmt0515594
IRS990/TotalAssetsGrp/BOYAmt0524970
IRS990/TotalAssetsGrp/EOYAmt0515594
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018310
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037978
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0119690
IRS990/TotalFunctionalExpensesGrp/TotalAmt0158670
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099457
IRS990/TotalLiabilitiesEOYAmt073280
IRS990/TotalLiabilitiesGrp/BOYAmt099457
IRS990/TotalLiabilitiesGrp/EOYAmt073280
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0425513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442314
IRS990/TotalProgramServiceExpensesAmt0152920
IRS990/TotalProgramServiceRevenueAmt079089
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079276
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175471
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0524970
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0515594
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01717 - 17th Street 105
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094103
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.rbasf.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard M Hart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Residential Builders Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0of San Francisco
ReturnHeader/Filer/BusinessNameControlTxt0RESI
ReturnHeader/Filer/EIN0942392066
ReturnHeader/Filer/PhoneNum04152521900
ReturnHeader/Filer/USAddress/AddressLine1Txt01717 - 17th Street 105
ReturnHeader/Filer/USAddress/CityNm0San Francisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094103
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942941784
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Delagnes Mitchell & Linder LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 Montgomery Street Suite 1050
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04159830500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jill Thorpe
ReturnHeader/ReturnTs02023-10-02T19:56:25-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Richard M
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Hart
ReturnHeader/TaxPeriodBeginDt02021-11-01
ReturnHeader/TaxPeriodEndDt02022-10-31
ReturnHeader/TaxYr02021

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