Civic Intelligence

Construction Industry Force Account Council

990 • Fiscal year 2020 • EIN 94-2444036

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

2420 Martin Road Suite 250Fairfield, CA 94534-8610

(800) 755-3354

Siviq Scores

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

Liabilities / Assets

50th percentile

0.15x

Higher debt load relative to assets than 50% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.21x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

43rd percentile

3.4%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

56th percentile

$162,828

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

87th percentile

29%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

-8.0%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,780,390

Up $398,987 (+29%) from 2019

Net Assets

Up

$1,504,807

Up $123,555 (+8.9%) from 2019

Liabilities

Up

$275,583

Up $275,432 (+182405%) from 2019

Revenue

Down

$1,310,092

Down $113,519 (-8.0%) from 2019

Expenses

Up

$1,265,124

Up $49,420 (+4.1%) from 2019

Net Income

Down

$44,968

Down $162,939 (-78%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $569,216Liabilities 2010: $0Net Assets 2010: $569,2162010Assets 2011: $487,599Liabilities 2011: $0Net Assets 2011: $487,5992011Assets 2012: $532,662Liabilities 2012: $0Net Assets 2012: $532,6622012Assets 2013: $586,188Liabilities 2013: $0Net Assets 2013: $586,1882013Assets 2014: $725,178Liabilities 2014: $0Net Assets 2014: $725,1782014Assets 2015: $923,760Liabilities 2015: $0Net Assets 2015: $923,7602015Assets 2016: $854,430Liabilities 2016: $0Net Assets 2016: $854,4302016Assets 2017: $982,370Liabilities 2017: $7Net Assets 2017: $982,3632017Assets 2018: $1,173,931Liabilities 2018: $586Net Assets 2018: $1,173,3452018Assets 2019: $1,381,403Liabilities 2019: $151Net Assets 2019: $1,381,2522019Assets 2020: $1,780,390Liabilities 2020: $275,583Net Assets 2020: $1,504,8072020Assets 2021: $1,850,374Liabilities 2021: $62,149Net Assets 2021: $1,788,2252021Assets 2022: $1,843,051Liabilities 2022: $73,079Net Assets 2022: $1,769,9722022Assets 2023: $2,555,997Liabilities 2023: $314,613Net Assets 2023: $2,241,3842023Assets 2024: $2,631,188Liabilities 2024: $406,207Net Assets 2024: $2,224,9812024

Highlighted filing

2020

Assets$1,780,390
Liabilities$275,583
Net Assets$1,504,807

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $606,5302010Expenses 2011: $556,8302011Expenses 2012: $562,9252012Revenue 2013: $720,740Expenses 2013: $667,214Net Income 2013: $53,5262013Revenue 2014: $844,011Expenses 2014: $705,021Net Income 2014: $138,9902014Revenue 2015: $873,648Expenses 2015: $675,066Net Income 2015: $198,5822015Revenue 2016: $888,476Expenses 2016: $957,806Net Income 2016: -$69,3302016Revenue 2017: $918,463Expenses 2017: $790,530Net Income 2017: $127,9332017Revenue 2018: $1,280,910Expenses 2018: $1,089,928Net Income 2018: $190,9822018Revenue 2019: $1,423,611Expenses 2019: $1,215,704Net Income 2019: $207,9072019Revenue 2020: $1,310,092Expenses 2020: $1,265,124Net Income 2020: $44,9682020Revenue 2021: $1,630,905Expenses 2021: $1,347,871Net Income 2021: $283,0342021Revenue 2022: $1,459,320Expenses 2022: $1,475,899Net Income 2022: -$16,5792022Revenue 2023: $1,862,966Expenses 2023: $1,696,101Net Income 2023: $166,8652023Revenue 2024: $1,992,513Expenses 2024: $1,727,701Net Income 2024: $264,8122024

Highlighted filing

2020

Revenue$1,310,092
Expenses$1,265,124
Net Income$44,968
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.1
Gross Receipts
$1,310,092
Mission and Program Overview

Mission

Cifac is a non-profit 501(c)(6) membership organization that supports the coalition of concerned construction industry associations, contractors and labor unions that work to ensure state and local governments' compliance with the public contract code (pcc). Competitive bidding provides the public work construction industry with job opportunities. The public benefits when new public work construction jobs are competitively bid and done by experienced, licensed and bonded contractors. Since 1977, cifac has been the force account and competitive bidding compliance authority in california.

To restrict the amount of force account construction being performed by public agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$779,408$980,604▲ $201,196
Savings and Temporary Cash Investments$554,053$567,784▲ $13,731
Accounts Receivable-$185,283-
Prepaid Expenses and Deferred Charges$24,867$30,759▲ $5,892
Land, Buildings, and Equipment, Net$19,025$11,910▼ $7,115
Total Assets$1,381,403$1,780,390▲ $398,987
Other Assets Total$4,050$4,050→ $0
Liabilities
Other Liabilities$151$183,012▲ $182,861
Accounts Payable and Accrued Expenses-$92,571-
Total Liabilities$151$275,583▲ $275,432
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,381,164$1,504,807▲ $123,643
Net Assets With Donor Restrictions$88$0▼ $88
Total Net Assets Fund Balance$1,381,252$1,504,807▲ $123,555
Total Liabilities and Net Assets / Fund Balance$1,381,403$1,780,390▲ $398,987

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,886$39,077$50,963
Equipment$24$5,612$5,636
Leasehold Improvements$0$3,064$3,064
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle PickensExecutive DirectorFT$137,196$25,632$162,828

Board Members and Trustees

NameTitle
Dave ThomasPresident
Mike HesterVice-president
Benito RoblesDirector
Elizabeth SteelmanDirector
Gary SharetteDirector
Lee HowardDirector
Steve BloisDirector
Todd BloomstineDirector
Rob CarrionSecretary
Sonal BellinoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$514,000
Program Service Revenue
$781,022
Investment Income
$13,905
Other Revenue
$1,165
All Other Contributions
$512,500
Change in Net Assets
$44,968

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,310,092
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,310,092
Total Revenue per Form 990
$1,310,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$953,366
Other Expenses$311,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$548,994
Current Officers, Directors, Trustees, and Key Employees---$162,828
Other Employee Benefits---$116,421
Occupancy---$85,762
Pension Plan Contributions---$65,215
Payroll Taxes---$59,908
Fees for Services Legal---$55,201
Fees for Services Accounting---$26,985
Travel---$20,685
Office Expenses---$13,140
Insurance---$12,058
Depreciation Depletion---$7,115
Other Expenses---$1,675
All Other Expenses---$1,110
Total Functional Expenses$0$0$0$1,265,124

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,265,124
Total Expenses per Audited Statements$1,265,124
Total Expenses per Form 990$1,265,124
Expenses Not Reported on Financial Statements$0
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
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$4,200
Total Nondeductible Lobbying and Political Cost$4,200
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cares Act Paycheck Protection Loan$183,012
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

There shall be established an executive committee, to which the board shall delegate the general management of the corporation, consisting of not less than four members of the board who are also designated directors and are qualified and serve as the officers of the corporation and who represent the following member organizations: 1) associated general contractors of california (employer), 2) engineering and utility contractors association (employer) 3) operating engineers local union no. 3 (employee), and 4) northern california district council of laborers (employee). The executive committee comprises the officers of cifac. Among its general management responsibilities is the authorization of any expenditures as allowed by the bylaws and the california nonprofit mutual benefit corporation law.

Form 990, Part VI, Section A, Line 6

This corporation shall have two classes of members, designated as voting and associate members. The board by resolution may set qualifications and dues schedules for voting and associate members. Any person dedicated to the purposes of the corporation and associated with business, labor or with groups or associations concerned with the goals of the corporation, shall be eligible for membership on approval of the membership application by two-thirds of the board present, at a properly convened meeting and on timely payment of such dues and fees as the board may fix from time to time. This corporation may refer to associate members as "members" even though those persons or entities are not voting members but no such reference shall constitute anyone as a member within the meaning of corporations code section 5056 unless that person or entity shall have qualified for a voting membership. Associate members shall have the right to attend the membership meeting, participate in discussions and serve on committees at the pleasure of the board and consistent with the corporation's bylaws.

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

All voting members shall have the right to vote, as set forth in the bylaws, on the election of directors, on the disposition of all or substantially all of the assets of the corporation, on any merger and its principal terms and any amendment of those terms, and on any election to dissolve the corporation. In addition, voting members shall have all rights afforded members under the california nonprofit mutual benefit corporation law.

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

All voting members shall have the right to vote, as set forth in the bylaws, on the election of directors, on the disposition of all or substantially all of the assets of the corporation, on any merger and its principal terms and any amendment of those terms, and on any election to dissolve the corporation. In addition, voting members shall have all rights afforded members under the california nonprofit mutual benefit corporation law.

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

The form 990 and attachments is reviewed by the staff accountant, who compares the questions and figures to the corporate records. Once completed, the executive director reviews and sends to the executive committee who is given approximately seven days to review. Once reveiwed the executive director approves.

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

Officers and directors report any and all conflicts as they arise and prior to acting on issues at meetings.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and monthly financial statements available to the public by request only. Our annual financial statement is available to the public on our website, cifac.org.

Filing and Contact Details

Filer

Filer Name
Construction Industry
EIN
94-2444036
Phone
8007553354
Address
2420 MARTIN ROAD SUITE 250, FAIRFIELD, CA 94534-8610

Signing Officer

Name
Michelle Pickens
Title
Executive Director
Phone
8007553354
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Pickens
Formed
1977
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
10
Volunteers
10

Preparer

Firm
Cliftonlarsonallen Llp
Address
915 HIGHLAND POINTE DR SUITE 300, ROSEVILLE, CA 95678
Preparer
Joshua Price
Phone
9167847800
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting guidance issued by the 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 council did not have unrecognized tax benefits as of december 31, 2020 and does not expect this to change significantly over the next twelve months. The council will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of december 31, 2020, the council has not accrued interest or penalties related to uncertain tax positions.

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IRS990/MissionDesc0CIFAC IS A NON-PROFIT 501(C)(6) MEMBERSHIP ORGANIZATION THAT SUPPORTS THE COALITION OF CONCERNED CONSTRUCTION INDUSTRY ASSOCIATIONS, CONTRACTORS AND LABOR UNIONS THAT WORK TO ENSURE STATE AND LOCAL GOVERNMENTS' COMPLIANCE WITH THE PUBLIC CONTRACT CODE (PCC). COMPETITIVE BIDDING PROVIDES THE PUBLIC WORK CONSTRUCTION INDUSTRY WITH JOB OPPORTUNITIES. THE PUBLIC BENEFITS WHEN NEW PUBLIC WORK CONSTRUCTION JOBS ARE COMPETITIVELY BID AND DONE BY EXPERIENCED, LICENSED AND BONDED CONTRACTORS. SINCE 1977, CIFAC HAS BEEN THE FORCE ACCOUNT AND COMPETITIVE BIDDING COMPLIANCE AUTHORITY IN CALIFORNIA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01381252
IRS990/NetAssetsOrFundBalancesEOYAmt01504807
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01381164
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01504807
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt085762
IRS990/OfficeExpensesGrp/TotalAmt013140
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04050
IRS990/OtherAssetsTotalGrp/EOYAmt04050
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0116421
IRS990/OtherExpensesGrp/Desc0LEGISLATIVE ADVOCATE RE
IRS990/OtherExpensesGrp/Desc1CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc2OUTREACH
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/TotalAmt060000
IRS990/OtherExpensesGrp/TotalAmt114566
IRS990/OtherExpensesGrp/TotalAmt213461
IRS990/OtherExpensesGrp/TotalAmt31675
IRS990/OtherLiabilitiesGrp/BOYAmt0151
IRS990/OtherLiabilitiesGrp/EOYAmt0183012
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REBATES
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01165
IRS990/OtherRevenueTotalAmt01165
IRS990/OtherSalariesAndWagesGrp/TotalAmt0548994
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt059908
IRS990/PensionPlanContributionsGrp/TotalAmt065215
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024867
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030759
IRS990/PrincipalOfficerNm0MICHELLE PICKENS
IRS990/PriorPeriodAdjustmentsAmt078587
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMATIC REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0773522
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0773522
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17500
IRS990/ProgSrvcAccomActy2Grp/Desc0CIFAC CHAMPIONED LEGISLATION (AB 1019) TO ENSURE PROPER FUNDING AND STAFFING FOR THE CALIFORNIA UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING COMMISSION WHICH OVERSEES THE CALIFORNIA UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING ACT AND THE PUBLIC AGENCIES WHO ARE SUBJECT TO IT. WITH THE PASSAGE OF SB 1, CIFAC WAS POSITIONED WITH AN IMPORTANT ROLE TO ENSURE THE PROPER USE AND CONTRACTING OUT OF THOSE NEW FUNDS. CIFAC FURTHER LIMITED THE UNFAIR USE OF LEASE-LEASEBACK SCHOOL CONTRUCTION PROCUREMENT, WHICH SHOULD SAVE CIFAC STAFF TIME WHEN MONITORING AND INVESTIGATING THESE TYPES OF PROJECTS. LASTLY, AS ALWAYS, CIFAC TOOK THE LEADING ROLL IN DEFENDING FORCE ACCOUNT LIMITS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0553438
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011090
IRS990/PYOtherExpensesAmt0328299
IRS990/PYOtherRevenueAmt0117
IRS990/PYProgramServiceRevenueAmt0858966
IRS990/PYRevenuesLessExpensesAmt0207907
IRS990/PYSalariesCompEmpBnftPaidAmt0887405
IRS990/PYTotalExpensesAmt01215704
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01423611
IRS990/ReconcilationRevenueExpnssAmt044968
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0554053
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0567784
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt09000
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt04200
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt04200
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt04200
IRS990ScheduleD/EquipmentGrp/BookValueAmt024
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05612
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05636
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01265124
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03064
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03064
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039077
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt050963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0183012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CARES ACT PAYCHECK PROTECTION LOAN
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01310092
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING GUIDANCE ISSUED BY THE 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 COUNCIL DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2020 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. THE COUNCIL WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2020, THE COUNCIL HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011910
IRS990ScheduleD/TotalExpensesPerForm990Amt01265124
IRS990ScheduleD/TotalLiabilityAmt0183012
IRS990ScheduleD/TotalRevenuePerForm990Amt01310092
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01310092
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01265124
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0137196
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt011232
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt014400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHELLE PICKENS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0162828
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE SHALL BE ESTABLISHED AN EXECUTIVE COMMITTEE, TO WHICH THE BOARD SHALL DELEGATE THE GENERAL MANAGEMENT OF THE CORPORATION, CONSISTING OF NOT LESS THAN FOUR MEMBERS OF THE BOARD WHO ARE ALSO DESIGNATED DIRECTORS AND ARE QUALIFIED AND SERVE AS THE OFFICERS OF THE CORPORATION AND WHO REPRESENT THE FOLLOWING MEMBER ORGANIZATIONS: 1) ASSOCIATED GENERAL CONTRACTORS OF CALIFORNIA (EMPLOYER), 2) ENGINEERING AND UTILITY CONTRACTORS ASSOCIATION (EMPLOYER) 3) OPERATING ENGINEERS LOCAL UNION NO. 3 (EMPLOYEE), AND 4) NORTHERN CALIFORNIA DISTRICT COUNCIL OF LABORERS (EMPLOYEE). THE EXECUTIVE COMMITTEE COMPRISES THE OFFICERS OF CIFAC. AMONG ITS GENERAL MANAGEMENT RESPONSIBILITIES IS THE AUTHORIZATION OF ANY EXPENDITURES AS ALLOWED BY THE BYLAWS AND THE CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS CORPORATION SHALL HAVE TWO CLASSES OF MEMBERS, DESIGNATED AS VOTING AND ASSOCIATE MEMBERS. THE BOARD BY RESOLUTION MAY SET QUALIFICATIONS AND DUES SCHEDULES FOR VOTING AND ASSOCIATE MEMBERS. ANY PERSON DEDICATED TO THE PURPOSES OF THE CORPORATION AND ASSOCIATED WITH BUSINESS, LABOR OR WITH GROUPS OR ASSOCIATIONS CONCERNED WITH THE GOALS OF THE CORPORATION, SHALL BE ELIGIBLE FOR MEMBERSHIP ON APPROVAL OF THE MEMBERSHIP APPLICATION BY TWO-THIRDS OF THE BOARD PRESENT, AT A PROPERLY CONVENED MEETING AND ON TIMELY PAYMENT OF SUCH DUES AND FEES AS THE BOARD MAY FIX FROM TIME TO TIME. THIS CORPORATION MAY REFER TO ASSOCIATE MEMBERS AS "MEMBERS" EVEN THOUGH THOSE PERSONS OR ENTITIES ARE NOT VOTING MEMBERS BUT NO SUCH REFERENCE SHALL CONSTITUTE ANYONE AS A MEMBER WITHIN THE MEANING OF CORPORATIONS CODE SECTION 5056 UNLESS THAT PERSON OR ENTITY SHALL HAVE QUALIFIED FOR A VOTING MEMBERSHIP. ASSOCIATE MEMBERS SHALL HAVE THE RIGHT TO ATTEND THE MEMBERSHIP MEETING, PARTICIPATE IN DISCUSSIONS AND SERVE ON COMMITTEES AT THE PLEASURE OF THE BOARD AND CONSISTENT WITH THE CORPORATION'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN THE BYLAWS, ON THE ELECTION OF DIRECTORS, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. IN ADDITION, VOTING MEMBERS SHALL HAVE ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN THE BYLAWS, ON THE ELECTION OF DIRECTORS, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. IN ADDITION, VOTING MEMBERS SHALL HAVE ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 AND ATTACHMENTS IS REVIEWED BY THE STAFF ACCOUNTANT, WHO COMPARES THE QUESTIONS AND FIGURES TO THE CORPORATE RECORDS. ONCE COMPLETED, THE EXECUTIVE DIRECTOR REVIEWS AND SENDS TO THE EXECUTIVE COMMITTEE WHO IS GIVEN APPROXIMATELY SEVEN DAYS TO REVIEW. ONCE REVEIWED THE EXECUTIVE DIRECTOR APPROVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS AND DIRECTORS REPORT ANY AND ALL CONFLICTS AS THEY ARISE AND PRIOR TO ACTING ON ISSUES AT MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND MONTHLY FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST ONLY. OUR ANNUAL FINANCIAL STATEMENT IS AVAILABLE TO THE PUBLIC ON OUR WEBSITE, CIFAC.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01381403
IRS990/TotalAssetsEOYAmt01780390
IRS990/TotalAssetsGrp/BOYAmt01381403
IRS990/TotalAssetsGrp/EOYAmt01780390
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0514000
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt01265124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0151
IRS990/TotalLiabilitiesEOYAmt0275583
IRS990/TotalLiabilitiesGrp/BOYAmt0151
IRS990/TotalLiabilitiesGrp/EOYAmt0275583
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01381252
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01504807
IRS990/TotalOtherCompensationAmt025632
IRS990/TotalProgramServiceRevenueAmt0781022
IRS990/TotalReportableCompFromOrgAmt0137196
IRS990/TotalRevenueGrp/ExclusionAmt015070
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0781022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01310092
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01381403
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01780390
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt020685
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02420 MARTIN ROAD SUITE 250
IRS990/USAddress/CityNm0FAIRFIELD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0945348610
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.CIFAC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE PICKENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08007553354
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION INDUSTRY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FORCE ACCOUNT COUNCIL

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.41$2.22$1.99$1.73$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.31$2.24$1.86$1.70$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.07$1.77$1.46$1.48$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.06$1.79$1.63$1.35$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.28$1.50$1.31$1.27$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.00$1.38$1.42$1.22$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$1.28$1.09$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.92$0.79$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$0.89$0.96$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.87$0.68$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.84$0.71$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.72$0.67$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.61