Civic Intelligence

Western Council of Construction

990EZ • Fiscal year 2017 • EIN 95-2933669

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 26, 2018

2356 Terraza RiberaCarlsbad, CA 92009

(442) 244-5359

Siviq Scores

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

Liabilities / Assets

99th percentile

3.35x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

100th percentile

2.95x

Higher debt load relative to revenue than 100% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

78th percentile

15%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

79th percentile

$30,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 25.5% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

81st percentile

25%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-15%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$103,506

Up $20,778 (+25%) from 2016

Net Assets

Up

-$243,664

Up $17,603 (+6.7%) from 2016

Liabilities

Up

$347,170

Up $3,175 (+0.9%) from 2016

Revenue

Down

$117,866

Down $20,421 (-15%) from 2016

Expenses

Down

$100,263

Down $33,879 (-25%) from 2016

Net Income

Up

$17,603

Up $13,458 (+325%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200K-$400KAssets 2011: $164,230Liabilities 2011: $395,445Net Assets 2011: -$231,2152011Assets 2012: $104,673Liabilities 2012: $335,090Net Assets 2012: -$230,4172012Assets 2013: $88,370Liabilities 2013: $390,295Net Assets 2013: -$301,9252013Assets 2014: $96,196Liabilities 2014: $350,470Net Assets 2014: -$254,2742014Assets 2015: $67,558Liabilities 2015: $332,970Net Assets 2015: -$265,4122015Assets 2016: $82,728Liabilities 2016: $343,995Net Assets 2016: -$261,2672016Assets 2017: $103,506Liabilities 2017: $347,170Net Assets 2017: -$243,6642017Assets 2018: $80,441Liabilities 2018: $392,420Net Assets 2018: -$311,9792018Assets 2019: $100,284Liabilities 2019: $390,395Net Assets 2019: -$290,1112019Assets 2020: $94,096Liabilities 2020: $383,045Net Assets 2020: -$288,9492020Assets 2021: $63,386Liabilities 2021: $417,095Net Assets 2021: -$353,7092021Assets 2022: $63,442Liabilities 2022: $409,095Net Assets 2022: -$345,6532022Assets 2023: $62,136Liabilities 2023: $419,170Net Assets 2023: -$357,0342023Assets 2024: $84,736Liabilities 2024: $430,347Net Assets 2024: -$345,6112024

Highlighted filing

2017

Assets$103,506
Liabilities$347,170
Net Assets-$243,664

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $122,214Expenses 2011: $215,190Net Income 2011: -$92,9762011Revenue 2012: $133,227Expenses 2012: $132,429Net Income 2012: $7982012Revenue 2013: $59,569Expenses 2013: $131,077Net Income 2013: -$71,5082013Revenue 2014: $159,987Expenses 2014: $112,336Net Income 2014: $47,6512014Revenue 2015: $84,008Expenses 2015: $95,145Net Income 2015: -$11,1372015Revenue 2016: $138,287Expenses 2016: $134,142Net Income 2016: $4,1452016Revenue 2017: $117,866Expenses 2017: $100,263Net Income 2017: $17,6032017Revenue 2018: $75,505Expenses 2018: $143,820Net Income 2018: -$68,3152018Revenue 2019: $132,215Expenses 2019: $110,347Net Income 2019: $21,8682019Revenue 2020: $50,865Expenses 2020: $49,703Net Income 2020: $1,1622020Revenue 2021: $58,334Expenses 2021: $123,094Net Income 2021: -$64,7602021Revenue 2022: $62,685Expenses 2022: $54,629Net Income 2022: $8,0562022Revenue 2023: $43,675Expenses 2023: $55,056Net Income 2023: -$11,3812023Revenue 2024: $58,600Expenses 2024: $47,177Net Income 2024: $11,4232024

Highlighted filing

2017

Revenue$117,866
Expenses$100,263
Net Income$17,603
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 26, 2018
Return Version
2017v2.3
Gross Receipts
$117,866
Mission and Program Overview

Mission

We are dedicated to providing cost-effective training opportunities that meet the needs of our members and enhance their skills, knowledge, and competency.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDES TRAINING AND EDUCATIONAL SEMINARS DESIGNED TO FOSTER RESPONSIBLE LABOR-MANAGEMENT RELATIONS AND ECONOMIC POLICIES IN THE CONSTRUCTION INDUSTRY.$0$72,352
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANDREW WIKTOROWICZExecutive DirectorPT$30,000-$30,000
ERIC HARTMANBoard Member-$0--
DOUG BRENNINGBoard Member-$0--
GARY BARRISBoard Member-$0--
LARRY EISENBERGBoard Member-$0--
SUSAN ROWGHANIChair-$0--
PHIL KIRBYSecretary/Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Western Council of Construction
EIN
95-2933669
Phone
4422445359
Address
2356 TERRAZA RIBERA, CARLSBAD, CA 92009

Signing Officer

Name
Andrew C Wiktorowicz
Title
Executive Director
Phone
4422445359
Signed
2018-07-26
Discuss with paid preparer
Yes

Preparer

Firm
Jlk Rosenberger Llp
Address
801 N BRAND BLVD SUITE 550, GLENDALE, CA 91203
Preparer
Robert Gabon
Phone
8183348623
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

Description: conferences, conventions & meetings. Amount: 18634. Description: insurance. Amount: 2335. Description: website maintenance. Amount: 1750. Description: filing fees & licenses. Amount: 60. Description: credit card processing & bank fees. Amount: 4259. Description: advertising. Amount: 1210. Total to form 990-ez, line 16: 28248.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 43800. End of year amount: 68425. Description: investments - other securities. Beg. Of year amount: 21. End of year amount: 0.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable. Beg. Of year amount: 300245. End of year amount: 300245. Description: deferred revenue. Beg. Of year amount: 43750. End of year amount: 46925.

Raw XML Appendix146 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANDREW C WIKTOROWICZ
IRS990EZ/BooksInCareOfDetail/PhoneNum04422445359
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02356 TERRAZA RIBERA
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CARLSBAD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092009
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038907
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035081
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt017603
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt032051
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt082728
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0103506
IRS990EZ/GrossReceiptsAmt0117866
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt049300
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-261267
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-243664
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-261267
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-243664
IRS990EZ/OccupancyRentUtltsAndMaintAmt05476
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt54.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt620.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt630000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERIC HARTMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DOUG BRENNING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GARY BARRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LARRY EISENBERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SUSAN ROWGHANI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PHIL KIRBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ANDREW WIKTOROWICZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt043821
IRS990EZ/OtherAssetsTotalDetail/EOYAmt068425
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt028248
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0WE ARE DEDICATED TO PROVIDING COST-EFFECTIVE TRAINING OPPORTUNITIES THAT MEET THE NEEDS OF OUR MEMBERS AND ENHANCE THEIR SKILLS, KNOWLEDGE, AND COMPETENCY.
IRS990EZ/PrintingPublicationsPostageAmt04488
IRS990EZ/ProgramServiceRevenueAmt068566
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDES TRAINING AND EDUCATIONAL SEMINARS DESIGNED TO FOSTER RESPONSIBLE LABOR-MANAGEMENT RELATIONS AND ECONOMIC POLICIES IN THE CONSTRUCTION INDUSTRY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt072352
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt030000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0343995
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0347170
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0100263
IRS990EZ/TotalProgramServiceExpensesAmt072352
IRS990EZ/TotalRevenueAmt0117866
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WCCC.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: CONFERENCES, CONVENTIONS & MEETINGS. AMOUNT: 18634. DESCRIPTION: INSURANCE. AMOUNT: 2335. DESCRIPTION: WEBSITE MAINTENANCE. AMOUNT: 1750. DESCRIPTION: FILING FEES & LICENSES. AMOUNT: 60. DESCRIPTION: CREDIT CARD PROCESSING & BANK FEES. AMOUNT: 4259. DESCRIPTION: ADVERTISING. AMOUNT: 1210. TOTAL TO FORM 990-EZ, LINE 16: 28248.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 43800. END OF YEAR AMOUNT: 68425. DESCRIPTION: INVESTMENTS - OTHER SECURITIES. BEG. OF YEAR AMOUNT: 21. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 300245. END OF YEAR AMOUNT: 300245. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 43750. END OF YEAR AMOUNT: 46925.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW C WIKTOROWICZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04422445359
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN COUNCIL OF CONSTRUCTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONSUMERS
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0952933669
ReturnHeader/Filer/PhoneNum04422445359
ReturnHeader/Filer/USAddress/AddressLine1Txt02356 TERRAZA RIBERA
ReturnHeader/Filer/USAddress/CityNm0CARLSBAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092009
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02B547E1CB06C439A2E894BE9D56F3FF7E6888CFE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B547E1CB06C439A2E894BE9D56F3FF7E6888CFE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0172.13.86.249
ReturnHeader/FilingSecurityInformation/IPDt02018-07-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm019:56:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271532099
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JLK ROSENBERGER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0801 N BRAND BLVD SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091203
ReturnHeader/PreparerPersonGrp/PhoneNum08183348623
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT GABON
ReturnHeader/ReturnTs02018-08-07T17:06:23-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.85$4.30$3.46$0.59$0.47$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$4.19$3.57$0.44$0.55$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.63$4.09$3.46$0.63$0.55$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$4.17$3.54$0.58$1.23$0.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$3.83$2.89$0.51$0.50$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$3.90$2.90$1.32$1.10$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.80$3.92$3.12$0.76$1.44$0.68
2017Detailed filing. Detailed filing data is available for this year.$1.04$3.47$2.44$1.18$1.00$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.83$3.44$2.61$1.38$1.34$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$3.33$2.65$0.84$0.95$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.96$3.50$2.54$1.60$1.12$0.48
2013Summary only. Only limited summary data is available for this year.$0.88$3.90$3.02$0.60$1.31$0.72
2012Summary only. Only limited summary data is available for this year.$1.05$3.35$2.30$1.33$1.32$0.01
2011Summary only. Only limited summary data is available for this year.$1.64$3.95$2.31$1.22$2.15$0.93