Cedar Shake & Shingle Bureau FY2022 filing

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Promoting the use of certi-label Cedar roofing and sidewall products.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $31K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
20 mo
of spending, in cash
Looks good: 20.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$56K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$841K
-6% vs prior year
Spent
$851K
Net assets
$1.6M
By yearFY2020–FY2024
Revenue
$841K
FY2022▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$890K
FY2022$841K
FY2023$878K
FY2024$953K
Expenses
$851K
FY2022-0.4%
Tap a bar for its year
Expenses by fiscal year
FY2020$939K
FY2021$855K
FY2022$851K
FY2023$981K
FY2024$981K
Net assets
$1.6M
FY2022▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.7M
FY2022$1.6M
FY2023$1.6M
FY2024$1.6M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1927.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Past Chair
$0Pt VII · Sec A
Secretary-Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2021FY2020
Nav Kooner$150,000———
Anthony Bonura———$121,910
Lynne Christensen——$115,368$103,695
Anthony Hyatt$105,000———
Danny Mayorga—$102,500——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes using Certi-Label cedar roofing and sidewall products.

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3 programs · in their own filed words · FY2022
01

The association conducts a label program for the 38 manufacturing members of the bureau. The labels are used to distinguish cedar shake and shingle bureau products from the other products in the marketplace.

Pt IX · col B
02

The association contracts for quality control inspections of its 38 manufacturing members to ensure that the products being sold meet the requirements of various code agencies.

Pt IX · col B
03

The association engages in various promotional activities on behalf of its 192 members to inform the public about the use of certi-label (r) cedar shakes and shingles.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$841K
Ln 12
Fees for servicesLn 2g$719K
Gifts and grantsLn 1h$100K
Investment incomeLn 3$21K
Money outPt IX
$851K
Ln 25
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$1.7M
LiabilitiesLn 26$56K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$100K
Government grantsLn 1e$100K
Fees for servicesLn 2g$719K
Investment incomeLn 3$21K
Other incomeLn 4–11$965
Gains on assetsLn 7$206
Total revenueLn 12$841K
Assets in detailPt X, end of year
CashLn 1$16K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$29K
Total assetsLn 16$1.7M
LiabilitiesLn 26$56K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 52
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.5M$1.4M
Land, buildings, equipmentLn 10c$41K$29K
Total assetsLn 16$1.9M$1.7M
LiabilitiesLn 26$126K$56K
Net assetsLn 32$1.7M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$190K
Other employee benefitsLn 9$6K
Management feesLn 11a$208K
Legal feesLn 11b$60K
Accounting feesLn 11c$52K
Lobbying feesLn 11d$44K
Other fees for servicesLn 11g$11K
Advertising and promotionLn 12$7K
Office expensesLn 13$8K
Information technologyLn 14$12K
OccupancyLn 16$17K
TravelLn 17$12K
Conferences, conventions and meetingsLn 19$919
Depreciation, depletion and amortizationLn 22$17K
InsuranceLn 23$60K
Other expenses (24a–d)Ln 24$142K
All other expensesLn 24e$3K
Total functional expensesLn 25$851K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $953K$981K−$28K$1.6M 990 PDF
FY2023 $878K$981K−$103K$1.6M 990 PDF
FY2022 Viewing $841K$851K−$10K$1.6M 990 PDF
FY2021 $890K$855K$35K$1.7M 990 PDF
FY2020 $1.2M$939K$263K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $841,166 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$99,664
I-9 Program service revenuePrior year $884,906$719,219
I-10 Investment incomePrior year $3,644$21,318
I-11 Other revenuePrior year $1,592$965
I-12 Total revenuePrior year $890,142$841,166
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $415,352$196,795
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $439,466$654,610
I-18 Total expensesPrior year $854,818$851,405
I-19 Revenue less expensesPrior year $35,324−$10,239
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $841,166 across 6 lines filed
Lines not itemized here account for $965 of total revenue; see the IRS return.
VIII-1e Government grants$99,664
VIII-1h Total contributions, gifts and grants$99,664
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $719,219$719,219
VIII-3 Investment incomeExcluded from tax $21,112$21,112
VIII-7 Net gain or loss on sales of assetsExcluded from tax $206$206
VIII-12 Total revenueRelated to mission $720,184 · Unrelated business $0 · Excluded from tax $21,318$841,166
Part IX · Statement of functional expenses $851,405 across 17 lines filed
IX-7 Other salaries and wages$190,334
IX-9 Other employee benefits$6,461
IX-11a Management fees$208,333
IX-11b Legal fees$59,848
IX-11c Accounting fees$51,547
IX-11d Lobbying fees$43,828
IX-11g Other fees for services$10,926
IX-12 Advertising and promotion$7,407
IX-13 Office expenses$8,110
IX-14 Information technology$11,899
IX-16 Occupancy$17,027
IX-17 Travel$11,963
IX-19 Conferences, conventions and meetings$919
IX-22 Depreciation, depletion and amortization$17,246
IX-23 Insurance$59,935
IX-24 Other expenses (24a–d)$142,387
IX-24e All other expenses$3,235
IX-25 Total functional expenses$851,405
Part X · Balance sheet $1,690,338 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $136,433$15,545
X-2 Savings and temporary cash investmentsStart of year $1,387,012$1,408,188
X-4 Accounts receivableStart of year $228,127$178,229
X-9 Prepaid expenses and deferred chargesStart of year $52,576$48,443
X-10c Land, buildings and equipment, netStart of year $40,950$28,573
X-14 Intangible assetsStart of year $16,229$11,360
X-16 Total assetsStart of year $1,861,327$1,690,338
X-17 Accounts payable and accrued expensesStart of year $125,350$56,195
X-26 Total liabilitiesStart of year $125,817$56,195
X-27 Net assets without donor restrictionsStart of year $1,735,510$1,634,143
X-32 Total net assets or fund balancesStart of year $1,735,510$1,634,143
X-33 Total liabilities and net assetsStart of year $1,861,327$1,690,338
Part XI · Reconciliation of net assets $1,634,143 net assets at year end
XI-1 Total revenue$841,166
XI-2 Total expenses$851,405
XI-3 Revenue less expenses−$10,239
XI-4 Net assets at start of year$1,735,510
XI-9 Other changes in net assets−$91,128
XI-10 Net assets at end of year$1,634,143

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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