Civic Intelligence

Associated Builders & Contractors of California Inc

990 • Fiscal year 2016 • EIN 94-2562424

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

1400 North Kellogg Drive No AAnaheim, CA 92807

(714) 779-3199

Siviq Scores

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

Liabilities / Assets

68th percentile

0.06x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

77th percentile

20%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

2.0%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$68,597

Up $11,526 (+20%) from 2015

Net Assets

Up

$64,595

Up $11,811 (+22%) from 2015

Liabilities

Down

$4,002

Down $285 (-6.6%) from 2015

Revenue

Up

$102,664

Up $1,990 (+2.0%) from 2015

Expenses

Down

$90,853

Down $1,206 (-1.3%) from 2015

Net Income

Up

$11,811

Up $3,196 (+37%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $107,837Liabilities 2010: $29,529Net Assets 2010: $78,3082010Assets 2011: $80,387Liabilities 2011: $16,546Net Assets 2011: $63,8412011Assets 2012: $16,364Liabilities 2012: $1,727Net Assets 2012: $14,6372012Assets 2013: $43,459Liabilities 2013: $3,542Net Assets 2013: $39,9172013Assets 2014: $47,690Liabilities 2014: $3,521Net Assets 2014: $44,1692014Assets 2015: $57,071Liabilities 2015: $4,287Net Assets 2015: $52,7842015Assets 2016: $68,597Liabilities 2016: $4,002Net Assets 2016: $64,5952016Assets 2017: $49,385Liabilities 2017: $1,001Net Assets 2017: $48,3842017Assets 2018: $41,810Liabilities 2018: $2,750Net Assets 2018: $39,0602018Assets 2019: $252,577Liabilities 2019: $78,728Net Assets 2019: $173,8492019Assets 2020: $461,660Liabilities 2020: $146,900Net Assets 2020: $314,7602020Assets 2021: $330,258Liabilities 2021: $43,675Net Assets 2021: $286,5832021Assets 2022: $335,805Liabilities 2022: $74,336Net Assets 2022: $261,4692022Assets 2023: $285,925Liabilities 2023: $32,987Net Assets 2023: $252,9382023Assets 2024: $417,885Liabilities 2024: $92,220Net Assets 2024: $325,6652024

Highlighted filing

2016

Assets$68,597
Liabilities$4,002
Net Assets$64,595

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $320,146Expenses 2010: $356,883Net Income 2010: -$36,7372010Revenue 2011: $294,609Expenses 2011: $309,076Net Income 2011: -$14,4672011Revenue 2012: $130,613Expenses 2012: $179,817Net Income 2012: -$49,2042012Revenue 2013: $114,841Expenses 2013: $89,561Net Income 2013: $25,2802013Revenue 2014: $95,210Expenses 2014: $90,958Net Income 2014: $4,2522014Revenue 2015: $100,674Expenses 2015: $92,059Net Income 2015: $8,6152015Revenue 2016: $102,664Expenses 2016: $90,853Net Income 2016: $11,8112016Revenue 2017: $7,879Expenses 2017: $24,090Net Income 2017: -$16,2112017Revenue 2018: $2,965Expenses 2018: $12,289Net Income 2018: -$9,3242018Revenue 2019: $250,117Expenses 2019: $115,328Net Income 2019: $134,7892019Revenue 2020: $230,601Expenses 2020: $89,690Net Income 2020: $140,9112020Revenue 2021: $225,800Expenses 2021: $253,977Net Income 2021: -$28,1772021Revenue 2022: $314,590Expenses 2022: $339,704Net Income 2022: -$25,1142022Revenue 2023: $295,902Expenses 2023: $304,433Net Income 2023: -$8,5312023Revenue 2024: $323,400Expenses 2024: $250,673Net Income 2024: $72,7272024

Highlighted filing

2016

Revenue$102,664
Expenses$90,853
Net Income$11,811
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$102,664
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,071$62,991▲ $5,920
Accounts Receivable-$5,606-
Total Assets$57,071$68,597▲ $11,526
Liabilities
Accounts Payable and Accrued Expenses$4,287$4,002▼ $285
Total Liabilities$4,287$4,002▼ $285
Net Assets / Fund Balance
Unrestricted Net Assets$52,784$64,595▲ $11,811
Total Net Assets Fund Balance$52,784$64,595▲ $11,811
Total Liabilities and Net Assets / Fund Balance$57,071$68,597▲ $11,526
Compensation and Service Providers

Board Members and Trustees

NameTitle
James FitzgeraldImmediate Past Chair
Tami ChapmanPresident/chairwoman
Cameron ParsonsDirector
John HamoDirector
Ron HicksSecretary
James KerrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$96,800
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$5,864
All Other Contributions
$1,500
Change in Net Assets
$11,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying---$39,567
Fees for Services Legal---$7,505
Fees for Services Accounting---$7,000
Insurance---$1,194
Other Expenses---$211
Total Functional Expenses$0$0$0$90,853
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

Various administrative duties regarding the association's operations were delegated in a written agreement to the associated builders and contractors of southern california chapter. The fees for such duties are in accordance with an agreement signed by the board and the chapter on a no less than annual basis. The agreement outlines the fees that will be paid to, and the administrative duties to be performed by, the associated builders and contractors southern california chapter.

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

Copies of the draft form 990 were provided for review by the trustees via board meeting or email.

Form 990, Part VI, Section C, Line 19

Upon advance notice, all governing and supporting documents are made available to the public.

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors of
EIN
94-2562424
Phone
7147793199
Address
1400 NORTH KELLOGG DRIVE NO A, ANAHEIM, CA 92807

Signing Officer

Name
Tami Chapman
Title
President/chairwoman
Phone
7147793199
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tami Chapman
Formed
1977
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Jhs Cpas Llp
Address
PO BOX 9500, DANVILLE, CA 94526-0195
Preparer
Helen G Huntoon CPA
Phone
9258201821
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2B and 2C

The organization's board assumes responsibility for the reviewed financial statements. They review and discuss financial statements and accounting issues with independent accountants upon beginning and completion of the annual review.

Financial Statement Notes

PART X, LINE 2:

The association did not have unrecognized tax liabilities as of december 31, 2016, and does not expect this to change over the next 12 months. In connection with the adoption of fin 48 (asc 740), the association will recognize interest and penalties accrued on any unrecognized tax liabilities as a component of income tax expense. As of december 31, 2016, the association has not accrued interest or penalties related to uncertain tax positions.

Raw XML Appendix390 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/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2016, AND DOES NOT EXPECT THIS TO CHANGE OVER THE NEXT 12 MONTHS. IN CONNECTION WITH THE ADOPTION OF FIN 48 (ASC 740), THE ASSOCIATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX LIABILITIES AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2016, THE ASSOCIATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VARIOUS ADMINISTRATIVE DUTIES REGARDING THE ASSOCIATION'S OPERATIONS WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ASSOCIATED BUILDERS AND CONTRACTORS OF SOUTHERN CALIFORNIA CHAPTER. THE FEES FOR SUCH DUTIES ARE IN ACCORDANCE WITH AN AGREEMENT SIGNED BY THE BOARD AND THE CHAPTER ON A NO LESS THAN ANNUAL BASIS. THE AGREEMENT OUTLINES THE FEES THAT WILL BE PAID TO, AND THE ADMINISTRATIVE DUTIES TO BE PERFORMED BY, THE ASSOCIATED BUILDERS AND CONTRACTORS SOUTHERN CALIFORNIA CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE DRAFT FORM 990 WERE PROVIDED FOR REVIEW BY THE TRUSTEES VIA BOARD MEETING OR EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON ADVANCE NOTICE, ALL GOVERNING AND SUPPORTING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BOARD ASSUMES RESPONSIBILITY FOR THE REVIEWED FINANCIAL STATEMENTS. THEY REVIEW AND DISCUSS FINANCIAL STATEMENTS AND ACCOUNTING ISSUES WITH INDEPENDENT ACCOUNTANTS UPON BEGINNING AND COMPLETION OF THE ANNUAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2B AND 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ASSOCIATED BUILDERS & CONTRACTORS OF NORTHERN CALIFORNIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ASSOCIATED BUILDERS & CONTRACTORS OF LOS ANGELESVENTURA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt212979 ARROYO AVENUE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt44747 EXECUTIVE DRIVE SUITE 250
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BAKERSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LIVERMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2SAN FERNANDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3ANAHEIM
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt224400
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt37000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt411100
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt5134
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT BILLED/RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1AMOUNT BILLED/RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2AMOUNT BILLED/RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3AMOUNT BILLED/RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4CASH PAID/BILLED ADMIN SERVICES
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3ASSOCIATED BUILDERS & CONTRACTORS OF LOS ANGELESVENTURA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt5ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA
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IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0102664
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/ZIPCd092807
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMI CHAPMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CHAIRWOMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07147793199
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CALIFORNIA INC
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0942562424
ReturnHeader/Filer/PhoneNum07147793199
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04046DBC94E9C570B94FEF6AC245D2D01F4AE01B3
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
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ReturnHeader/FilingSecurityInformation/IPDt02017-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm012:24:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810865829
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JHS CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 9500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DANVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945260195
ReturnHeader/PreparerPersonGrp/PhoneNum09258201821
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HELEN G HUNTOON CPA
ReturnHeader/ReturnTs02017-11-14T19:13:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.92$3.26$3.23$2.51$0.73
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.33$2.53$2.96$3.04$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.36$0.74$2.61$3.15$3.40$0.25
2021Detailed filing. Detailed filing data is available for this year.$3.30$0.44$2.87$2.26$2.54$0.28
2020Detailed filing. Detailed filing data is available for this year.$4.62$1.47$3.15$2.31$0.90$1.41
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.79$1.74$2.50$1.15$1.35
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$0.03$0.12$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.08$0.24$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.04$0.65$1.03$0.91$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.04$0.53$1.01$0.92$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.04$0.44$0.95$0.91$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.04$0.40$1.15$0.90$0.25
2012Summary only. Only limited summary data is available for this year.$0.16$0.02$0.15$1.31$1.80$0.49
2011Summary only. Only limited summary data is available for this year.$0.80$0.17$0.64$2.95$3.09$0.14
2010Summary only. Only limited summary data is available for this year.$1.08$0.30$0.78$3.20$3.57$0.37
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)6 • <$500k nonprofits