Shasta Builders Exchange FY2023 filing

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To provide benefits and services to its members through information education, training, safety services, community involvement, positive governmental relations and the promotion of ethical and professional practices in the construction industry.

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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FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $7K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$373K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$329K
-44% vs prior year
Spent
$420K
To programs
0%
Net assets
$483K
By yearFY2020–FY2025
Revenue
$329K
FY2023▼ -44%
Tap a bar for its year
Revenue by fiscal year
FY2020$351K
FY2021$481K
FY2022$583K
FY2023$329K
FY2024$459K
FY2025$463K
Expenses
$420K
FY2023▼ -30%
Tap a bar for its year
Expenses by fiscal year
FY2020$321K
FY2021$388K
FY2022$600K
FY2023$420K
FY2024$430K
FY2025$465K
Net assets
$483K
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$503K
FY2021$632K
FY2022$545K
FY2023$483K
FY2024$540K
FY2025$529K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1963.

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

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
Chairman
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Shasta Builders Exchange executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports construction professionals with education, training, safety, and advocacy.

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Provided by the organization

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1 program · $420K · in their own filed words · FY2023
01

Member Programs

online plans room, training and other programs.

$420Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $81K · 2020–2021
The Trade School at Sbe INCCA · FY2021$49,403
The Trade School at Sbe INCCA · FY2020$31,170

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$329K
Ln 12
Fees for servicesLn 2g$221K
Gifts and grantsLn 1h$68K
Investment incomeLn 3$24K
Money outPt IX
$420K
Ln 25
Owns and owesPt X
$483K
net assets · Ln 32
Cash and savingsLn 1–2$16K
Total assetsLn 16$856K
LiabilitiesLn 26$373K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$68K
Government grantsLn 1e$68K
Fees for servicesLn 2g$221K
Investment incomeLn 3$24K
Other incomeLn 4–11$17K
Gains on assetsLn 7$10K
Total revenueLn 12$329K
Assets in detailPt X, end of year
CashLn 1$16K
SavingsLn 2$0
Cash and savings togetherLn 1–2$16K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$274K
Other assetsLn 15$470K
Total assetsLn 16$856K
LiabilitiesLn 26$373K
Net assetsLn 32$483K
OperationsPt I, VI
EmployeesI 56
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 FY23End FY23
Cash and savingsLn 1–2$166K$16K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$286K$274K
Total assetsLn 16$994K$856K
LiabilitiesLn 26$450K$373K
Net assetsLn 32$545K$483K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$181K
Pension plan contributionsLn 8$2K
Other employee benefitsLn 9$29K
Payroll taxesLn 10$16K
Management feesLn 11a$6K
Legal feesLn 11b$0
Accounting feesLn 11c$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$233
Advertising and promotionLn 12$14K
Office expensesLn 13$18K
Information technologyLn 14$4K
RoyaltiesLn 15$0
OccupancyLn 16$46K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$3K
InterestLn 20$8K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$11K
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$60K
All other expensesLn 24e$1K
Total functional expensesLn 25$420K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $463K$465K−$3K$529K 990 PDF
FY2024 $459K$430K$29K$540K 990 PDF
FY2023 Viewing $329K$420K−$91K$483K 990 PDF
FY2022 $583K$600K−$16K$545K 990 PDF
FY2021 $481K$388K$93K$632K 990 PDF
FY2020 $351K$321K$30K$503K 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 FY2023 990 (6 parts)
Part I · Summary $329,420 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $338,261$68,419
I-9 Program service revenuePrior year $215,547$220,540
I-10 Investment incomePrior year $23,132$23,707
I-11 Other revenuePrior year $6,196$16,754
I-12 Total revenuePrior year $583,136$329,420
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $291,981$228,792
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $307,586$191,701
I-18 Total expensesPrior year $599,567$420,493
I-19 Revenue less expensesPrior year −$16,431−$91,073
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $329,420 across 10 lines filed
VIII-1e Government grants$68,419
VIII-1h Total contributions, gifts and grants$68,419
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $216,993 · Unrelated business $3,547$220,540
VIII-3 Investment incomeExcluded from tax $13,770$13,770
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $9,937$9,937
VIII-8 Net income from fundraising events$13,358
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,396$3,396
VIII-12 Total revenueRelated to mission $230,326 · Unrelated business $3,547 · Excluded from tax $13,770$329,420
Part IX · Statement of functional expenses $420,493 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$181,456
IX-8 Pension plan contributions$2,352
IX-9 Other employee benefits$28,795
IX-10 Payroll taxes$16,189
IX-11a Management fees$6,159
IX-11b Legal fees$0
IX-11c Accounting fees$3,855
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$233
IX-12 Advertising and promotion$14,391
IX-13 Office expenses$18,356
IX-14 Information technology$4,492
IX-15 Royalties$0
IX-16 Occupancy$46,443
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$3,356
IX-20 Interest$7,703
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$11,149
IX-23 Insurance$13,763
IX-24 Other expenses (24a–d)$60,420
IX-24e All other expenses$1,381
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$420,493
Part X · Balance sheet $855,532 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $165,536$16,275
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $77,385$78,958
X-8 Inventories for sale or useStart of year $4,301$1,889
X-9 Prepaid expenses and deferred chargesStart of year $13,967$13,642
X-10c Land, buildings and equipment, netStart of year $285,644$274,495
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $447,615$470,273
X-16 Total assetsStart of year $994,448$855,532
X-17 Accounts payable and accrued expensesStart of year $75,319$5,497
X-25 Other liabilitiesStart of year $374,325$367,412
X-26 Total liabilitiesStart of year $449,704$372,909
X-32 Total net assets or fund balancesStart of year $544,744$482,623
X-33 Total liabilities and net assetsStart of year $994,448$855,532
Part XI · Reconciliation of net assets $482,623 net assets at year end
XI-1 Total revenue$329,420
XI-2 Total expenses$420,493
XI-3 Revenue less expenses−$91,073
XI-4 Net assets at start of year$544,744
XI-5 Net unrealized gains (losses) on investments$28,952
XI-10 Net assets at end of year$482,623

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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