Civic Intelligence

Building Industry Association of San Diego

EIN 95-1545255 • 501(c)6 • San Diego, CA

Profile

The mission of the building industry association of san diego is to proactively promote a positive business environment for the land development, home building and commercial development industry throughout san diego county.

9201 Spectrum Ctr Blvd 110San Diego, CA 92123

www.biasandiego.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.54x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.50x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

31st percentile

-0.9%

Higher net margin than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$274,680

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-11%

Faster asset growth than 13% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-5.3%

Faster revenue growth than 20% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,049,016

Down $254,787 (-11%) from 2023

Liabilities

Down

$1,102,078

Down $279,145 (-20%) from 2023

Net Assets

Up

$946,938

Up $24,358 (+2.6%) from 2023

Revenue

Down

$2,198,942

Down $123,524 (-5.3%) from 2023

Expenses

Down

$2,218,891

Down $292,777 (-12%) from 2023

Net Income

Up

-$19,949

Up $169,253 (+89%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,071,545Liabilities 2010: $460,214Net Assets 2010: $1,611,3312010Assets 2011: $1,952,670Liabilities 2011: $620,707Net Assets 2011: $1,331,9632011Assets 2012: $1,843,111Liabilities 2012: $662,829Net Assets 2012: $1,180,2822012Assets 2013: $1,874,134Liabilities 2013: $769,208Net Assets 2013: $1,104,9262013Assets 2014: $1,866,749Liabilities 2014: $837,148Net Assets 2014: $1,029,6012014Assets 2015: $1,685,245Liabilities 2015: $797,132Net Assets 2015: $888,1132015Assets 2016: $1,733,682Liabilities 2016: $824,119Net Assets 2016: $909,5632016Assets 2017: $1,782,357Liabilities 2017: $807,205Net Assets 2017: $975,1522017Assets 2018: $1,811,668Liabilities 2018: $969,646Net Assets 2018: $842,0222018Assets 2019: $1,877,548Liabilities 2019: $928,000Net Assets 2019: $949,5482019Assets 2020: $1,729,682Liabilities 2020: $558,108Net Assets 2020: $1,171,5742020Assets 2021: $1,804,648Liabilities 2021: $571,245Net Assets 2021: $1,233,4032021Assets 2022: $2,676,970Liabilities 2022: $1,635,813Net Assets 2022: $1,041,1572022Assets 2023: $2,303,803Liabilities 2023: $1,381,223Net Assets 2023: $922,5802023Assets 2024: $2,049,016Liabilities 2024: $1,102,078Net Assets 2024: $946,9382024

Highlighted filing

2024

Assets$2,049,016
Liabilities$1,102,078
Net Assets$946,938

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,699,5202010Expenses 2011: $1,613,6642011Expenses 2012: $1,803,3582012Revenue 2013: $1,957,293Expenses 2013: $1,950,465Net Income 2013: $6,8282013Revenue 2014: $2,142,273Expenses 2014: $2,168,988Net Income 2014: -$26,7152014Revenue 2015: $2,541,056Expenses 2015: $2,618,037Net Income 2015: -$76,9812015Revenue 2016: $2,217,381Expenses 2016: $2,234,112Net Income 2016: -$16,7312016Revenue 2017: $2,515,635Expenses 2017: $2,468,105Net Income 2017: $47,5302017Revenue 2018: $2,797,399Expenses 2018: $2,822,524Net Income 2018: -$25,1252018Revenue 2019: $2,732,572Expenses 2019: $2,754,679Net Income 2019: -$22,1072019Revenue 2020: $2,203,142Expenses 2020: $2,044,876Net Income 2020: $158,2662020Revenue 2021: $2,306,006Expenses 2021: $2,207,916Net Income 2021: $98,0902021Revenue 2022: $2,535,994Expenses 2022: $2,505,831Net Income 2022: $30,1632022Revenue 2023: $2,322,466Expenses 2023: $2,511,668Net Income 2023: -$189,2022023Revenue 2024: $2,198,942Expenses 2024: $2,218,891Net Income 2024: -$19,9492024

Highlighted filing

2024

Revenue$2,198,942
Expenses$2,218,891
Net Income-$19,949

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$1.10$0.95$2.20$2.22$0.02
2023Summary only. Only limited summary data is available for this year.$2.30$1.38$0.92$2.32$2.51$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$1.64$1.04$2.54$2.51$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.57$1.23$2.31$2.21$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.56$1.17$2.20$2.04$0.16
2019Summary only. Only limited summary data is available for this year.$1.88$0.93$0.95$2.73$2.75$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.97$0.84$2.80$2.82$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.81$0.98$2.52$2.47$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.82$0.91$2.22$2.23$0.02
2015Summary only. Only limited summary data is available for this year.$1.69$0.80$0.89$2.54$2.62$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.87$0.84$1.03$2.14$2.17$0.03
2013Summary only. Only limited summary data is available for this year.$1.87$0.77$1.10$1.96$1.95$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.66$1.18$1.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.62$1.33$1.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.46$1.61$1.70
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$2,996,688
Mission and Program Overview

Mission

The mission of the building industry association of san diego is to proactively promote a positive business environment for the land development, home building and commercial development industry throughout san diego county.

Representing the building industry by influencing decisions that affect the ability to build and develop in san diego county. Provide the platform for effective networking for members' companies. Enhancing the industry's credibility as a positive agent of change in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,581,262$1,424,894▼ $156,368
Intangible Assets$0$818,315▲ $818,315
Accounts Receivable$10,271$199,353▲ $189,082
Cash and Non-Interest-Bearing Accounts$73,845$99,278▲ $25,433
Prepaid Expenses and Deferred Charges$51,522$60,483▲ $8,961
Land, Buildings, and Equipment, Net$30,535$44,831▲ $14,296
Savings and Temporary Cash Investments$40,374$12,977▼ $27,397
Total Assets$1,804,648$2,676,970▲ $872,322
Other Assets Total$16,839$16,839→ $0
Liabilities
Other Liabilities$0$840,087▲ $840,087
Deferred Revenue$287,270$540,948▲ $253,678
Accounts Payable and Accrued Expenses$283,975$254,778▼ $29,197
Total Liabilities$571,245$1,635,813▲ $1,064,568
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,233,403$1,041,157▼ $192,246
Total Net Assets Fund Balance$1,233,403$1,041,157▼ $192,246
Total Liabilities and Net Assets / Fund Balance$1,804,648$2,676,970▲ $872,322

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$44,831$354,871$399,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori H PfeilerCEO & PresidentFT$227,168$38,513$265,681
Matthew AdamsVice PresidentFT$147,586$5,000$152,586

Board Members and Trustees

NameTitle
John La RaiaChairman
Alex PlishnerPast Chairman
Chris HallVice Chairman
Alisa VialpandoBoard of Director
Bob CummingsBoard of Director
Brendan HayesBoard of Director
Chanelle HawkinsBoard of Director
David WatsonBoard of Director
Debbie RuaneBoard of Director
Gary ChistensenBoard of Director
Gillman BishopBoard of Director
Hale RichardsonBoard of Director
Jim SchmidBoard of Director
Justin SuiterBoard of Director
Marco SessaBoard of Director
Mike MahoneyBoard of Director
Nichole WeinmanBoard of Director
Paul BarnesBoard of Director
Sarah GarciaBoard of Director
Jeffrey ChineGeneral Counsel
Rita MahoneyTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$233,036
Program Service Revenue
$2,239,110
Investment Income
$63,848
Other Revenue
$0
Change in Net Assets
$30,163

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,535,994
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-207,517
Total Revenue per Audited Statements
$2,328,477
Total Revenue per Form 990
$2,535,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,347,251
Salaries, Compensation, and Employee Benefits$1,158,580
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$642,712
Conferences and Meetings---$474,866
Current Officers, Directors, Trustees, and Key Employees---$401,099
Occupancy---$236,995
Payments to Affiliates---$199,079
Insurance---$76,857
Payroll Taxes---$74,948
All Other Expenses---$65,288
Fees for Services Other---$52,523
Other Expenses---$31,702
Fees for Services Accounting---$26,850
Pension Plan Contributions---$23,506
Office Expenses---$19,124
Other Employee Benefits---$16,315
Depreciation Depletion---$5,629
Travel---$4,153
Fees for Services Legal---$1
Total Functional Expenses$0$0$0$2,505,831

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,508,927
Total Expenses per Audited Statements$2,508,927
Total Expenses per Form 990$2,505,831
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-3,096
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$60,114
Total Nondeductible Lobbying and Political Cost$60,114
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$619,580
Current Operating Lease Liability$220,507
Governance and Compliance

Governance Checklist

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

The building industry association of san diego has members.

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

The board of directors of the building industry association are elected by the membership.

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

The board of directors of the building industry association are elected by the membership.

Form 990, Part VI, Section A, Line 8B

No committees have authority to act on behalf of the governing body. The committees make recommendations to the board of directors. All decisions are made by the board of directors.

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

The form 990 is provided to the ceo for review and signature. A copy of the form 990 is available upon request after filing.

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

Annually all board members must report any conflicts. Additionally, before voting on issues, board members are asked if they have any conflicts. An acknowledgment form is signed by all new incoming board members which states the board member job description, consent to serve and commitment to pledge, board member code of ethics and board confidentiality. Building industry association of san diego (bia) now has a conflict of interest policy for the bia leadership formerly adopted in january 2015.

Form 990, Part VI, Section B, Line 15

A committee is formed from the governing body to review any compensation plans for the ceo, executive director, top management official, key employee or officers.

Form 990, Part VI, Section C, Line 18

The form 990 is available upon request.

Form 990, Part VI, Section C, Line 19

All documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Building Industry Association
EIN
95-1545255
Phone
8584501221
Address
9201 SPECTRUM CTR BLVD 110, SAN DIEGO, CA 92123

Signing Officer

Name
Lori Pfeiler
Title
President & CEO
Phone
8584501221
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Pfeiler
Formed
1952
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
10
Volunteers
300

Preparer

Firm
Jgd & Associates Llp
Address
9191 TOWNE CENTRE DRIVE 340, SAN DIEGO, CA 92122-1274
Preparer
Daniel P Schreiber
Phone
8585871000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association has obtained an exemption from taxation on its income from dues and assessments because it is a trade association as described in section 501(c)(6) of the internal revenue code. The association's net income, if any, from its "4 hour videos", advertising in its newsletter, advertising on its website and rental income are subject to the tax on unrelated business taxable income imposed by section 511. The association has no unrecognized tax benefits at december 31, 2022 and 2021. The association recognizes interest and penalties associated with tax matters as part of the income tax provision and includes accrued interest and penalties with the related tax liability in the statements of financial position.

Raw XML AppendixShowing 400 of 598 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0REPRESENTING THE BUILDING INDUSTRY BY INFLUENCING DECISIONS THAT AFFECT THE ABILITY TO BUILD AND DEVELOP IN SAN DIEGO COUNTY. PROVIDE THE PLATFORM FOR EFFECTIVE NETWORKING FOR MEMBERS' COMPANIES. ENHANCING THE INDUSTRY'S CREDIBILITY AS A POSITIVE AGENT OF CHANGE IN THE COMMUNITY.
IRS990/AllOtherExpensesGrp/TotalAmt065288
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KELLIE COON
IRS990/BooksInCareOfDetail/PhoneNum08585147028
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09201 SEPCTRUM CTR BLVD 110
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092123
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IRS990/DecisionsSubjectToApprovaInd01
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IRS990/DepreciationDepletionGrp/TotalAmt05629
IRS990/Desc0THE BIA HAS VARIOUS COUNCILS AND COMMITTEES THAT HOLD MEETINGS FOR MEMBERS TO PROVIDE A PLATFORM TO EDUCATE THEM ON CURRENT LOCAL, STATE AND NATIONAL ISSUES AFFECTING THE BUILDING INDUSTRY. THE COUNCILS AND COMMITTEES ALSO PROVIDE NETWORKING AND BUSINESS DEVELOPMENT EVENTS FOR ITS MEMBERS.
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IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN LA RAIA
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRIS HALL
IRS990/Form990PartVIISectionAGrp/PersonNm2RITA MAHONEY
IRS990/Form990PartVIISectionAGrp/PersonNm3ALEX PLISHNER
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IRS990/Form990PartVIISectionAGrp/PersonNm8BOB CUMMINGS
IRS990/Form990PartVIISectionAGrp/PersonNm9SARAH GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm10BRENDAN HAYES
IRS990/Form990PartVIISectionAGrp/PersonNm11CHANELLE HAWKINS
IRS990/Form990PartVIISectionAGrp/PersonNm12MIKE MAHONEY
IRS990/Form990PartVIISectionAGrp/PersonNm13HALE RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm14DEBBIE RUANE
IRS990/Form990PartVIISectionAGrp/PersonNm15JIM SCHMID
IRS990/Form990PartVIISectionAGrp/PersonNm16MARCO SESSA
IRS990/Form990PartVIISectionAGrp/PersonNm17JUSTIN SUITER
IRS990/Form990PartVIISectionAGrp/PersonNm18ALISA VIALPANDO
IRS990/Form990PartVIISectionAGrp/PersonNm19DAVID WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm20NICHOLE WEINMAN
IRS990/Form990PartVIISectionAGrp/PersonNm21LORI H PFEILER
IRS990/Form990PartVIISectionAGrp/PersonNm22MATTHEW ADAMS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21248513
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22152586
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21CEO & PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt012865
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt0233036
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0473559
IRS990/GrossReceiptsAmt02996688
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt076857
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt0818315
IRS990/InvestmentExpenseAmt0-3096
IRS990/InvestmentIncomeGrp/ExclusionAmt050983
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050983
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01581262
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01424894
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0354871
IRS990/LandBldgEquipBasisNetGrp/BOYAmt030535
IRS990/LandBldgEquipBasisNetGrp/EOYAmt044831
IRS990/LandBldgEquipCostOrOtherBssAmt0399702
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0460694
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE BUILDING INDUSTRY ASSOCIATION OF SAN DIEGO IS TO PROACTIVELY PROMOTE A POSITIVE BUSINESS ENVIRONMENT FOR THE LAND DEVELOPMENT, HOME BUILDING AND COMMERCIAL DEVELOPMENT INDUSTRY THROUGHOUT SAN DIEGO COUNTY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01233403
IRS990/NetAssetsOrFundBalancesEOYAmt01041157
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt012865
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt012865
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-207517
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01233403
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01041157
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0236995
IRS990/OfficeExpensesGrp/TotalAmt019124
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016839
IRS990/OtherAssetsTotalGrp/EOYAmt016839
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016315
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1OTHER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2LEGISLATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc3INVESTMENT FEES & BANK
IRS990/OtherExpensesGrp/TotalAmt064034
IRS990/OtherExpensesGrp/TotalAmt154391
IRS990/OtherExpensesGrp/TotalAmt235759
IRS990/OtherExpensesGrp/TotalAmt331702
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0840087
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IRS990/PaymentsToAffiliatesGrp/TotalAmt0199079
IRS990/PayrollTaxesGrp/TotalAmt074948
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt060483
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1COUNCIL AND COMMITTEES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01289304
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1838175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt299091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01289304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1838175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt299091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312540
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IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt098090
IRS990/PYSalariesCompEmpBnftPaidAmt01028830
IRS990/PYTotalExpensesAmt02207916
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02306006
IRS990/ReconcilationRevenueExpnssAmt030163
IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt040374
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012977
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IRS990ScheduleC/DuesAssessmentsAmt01289304
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt060114
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt060114
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE AMOUNT OF DUES REPORTED AS NONDEDUCTIBLE ARE FROM PASS-THROUGH DUES PAID TO THE CALIFORNIA BUILDING INDUSTRY ASSOCIATION AND THE NATIONAL ASSOCIATION OF HOME BUILDERS. $101.89 FOR EACH BUILDER MEMBER AND $101.89 FOR EACH ASSOCIATE MEMBER WERE PAID FOR LOBBYING EXPENSES. THERE WERE 590 MEMBERS IN 2022
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCH C PART III-B LINE 2A
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-3096
IRS990ScheduleD/ExpensesSubtotalAmt02508927
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0-3096
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-207517
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt044831
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0354871
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0399702
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0220507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1619580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt0-207517
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02535994
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS OBTAINED AN EXEMPTION FROM TAXATION ON ITS INCOME FROM DUES AND ASSESSMENTS BECAUSE IT IS A TRADE ASSOCIATION AS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION'S NET INCOME, IF ANY, FROM ITS "4 HOUR VIDEOS", ADVERTISING IN ITS NEWSLETTER, ADVERTISING ON ITS WEBSITE AND RENTAL INCOME ARE SUBJECT TO THE TAX ON UNRELATED BUSINESS TAXABLE INCOME IMPOSED BY SECTION 511. THE ASSOCIATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2022 AND 2021. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044831
IRS990ScheduleD/TotalExpensesPerForm990Amt02505831
IRS990ScheduleD/TotalLiabilityAmt0840087
IRS990ScheduleD/TotalRevenuePerForm990Amt02535994
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02328477

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