Civic Intelligence

Associated Builders & Contractors of California Inc

990 • Fiscal year 2018 • EIN 94-2562424

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 06, 2019

1400 North Kellogg Drive Ste A 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

70th percentile

0.07x

Higher debt load relative to assets than 70% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

0.93x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

1st percentile

-314%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

21st percentile

-15%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-62%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$41,810

Down $7,575 (-15%) from 2017

Net Assets

Down

$39,060

Down $9,324 (-19%) from 2017

Liabilities

Up

$2,750

Up $1,749 (+175%) from 2017

Revenue

Down

$2,965

Down $4,914 (-62%) from 2017

Expenses

Down

$12,289

Down $11,801 (-49%) from 2017

Net Income

Up

-$9,324

Up $6,887 (+42%) from 2017

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

2018

Assets$41,810
Liabilities$2,750
Net Assets$39,060

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

2018

Revenue$2,965
Expenses$12,289
Net Income-$9,324
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$2,965
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$49,385$41,558▼ $7,827
Accounts Receivable-$252-
Total Assets$49,385$41,810▼ $7,575
Liabilities
Accounts Payable and Accrued Expenses$1,001$2,750▲ $1,749
Total Liabilities$1,001$2,750▲ $1,749
Net Assets / Fund Balance
Unrestricted Net Assets$48,384$39,060▼ $9,324
Total Net Assets Fund Balance$48,384$39,060▼ $9,324
Total Liabilities and Net Assets / Fund Balance$49,385$41,810▼ $7,575
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walter FritzChairman
John HamoVice Chairman
Craig MoninDirector
Ed NobleDirector
Phil EnglerDirector
Randy MinnierDirector
Ron HicksDirector
Tami ChapmanDirector
Terry SmithDirector
Josh WardSecretary
Joe CarrieriTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,965
Change in Net Assets
$-9,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,289
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 Legal---$6,000
Fees for Services Accounting---$2,250
Insurance---$1,194
Other Expenses---$48
Total Functional Expenses$0$0$0$12,289
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
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
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 STE A NO A, ANAHEIM, CA 92807

Signing Officer

Name
Walter Fritz
Title
Chairman
Phone
7147793199
Signed
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Garrett
Formed
1977
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Jhs Cpas Llp
Address
PO BOX 9500, DANVILLE, CA 94526-0195
Preparer
James F Kepke
Phone
9258201821
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association did not have unrecognized tax liabilities as of december 31, 2018, 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, 2018, the association has not accrued interest or penalties related to uncertain tax positions.

Raw XML Appendix389 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, 2018, 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, 2018, THE ASSOCIATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
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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/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
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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/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3CA
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4SAN DIEGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4CA
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt048
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAID REIMBURSE EXPENSES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt049385
IRS990/TotalAssetsEOYAmt041810
IRS990/TotalAssetsGrp/BOYAmt049385
IRS990/TotalAssetsGrp/EOYAmt041810
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IRS990/TotalFunctionalExpensesGrp/TotalAmt012289
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02965
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02965
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt049385
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041810
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt048384
IRS990/UnrestrictedNetAssetsGrp/EOYAmt039060
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ANAHEIM
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092807
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WALTER FRITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07147793199
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CALIFORNIA INC
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0942562424
ReturnHeader/Filer/PhoneNum07147793199
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 NORTH KELLOGG DRIVE STE A NO A
ReturnHeader/Filer/USAddress/CityNm0ANAHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId019EA4F62C43A4A7352255F390FA6E96D9594B46F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt013.91.39.81
ReturnHeader/FilingSecurityInformation/IPDt02019-11-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm014:04:52
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/PreparerPersonNm0JAMES F KEPKE
ReturnHeader/ReturnTs02019-11-08T17:32:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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.$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