Construction Industry Force Account Council

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

To restrict the amount of Force Account Construction being performed by public agencies.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$177K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $149K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$177K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
15 mo
of spending, in cash
Looks good: 15.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $400K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$406K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
+7% vs prior year
Spent
$1.7M
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$2.0M
FY2024▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.6M
FY2022$1.5M
FY2023$1.9M
FY2024$2.0M
Expenses
$1.7M
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.5M
FY2023$1.7M
FY2024$1.7M
Net assets
$2.2M
FY2024▼ -0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.5M
FY2021$1.8M
FY2022$1.8M
FY2023$2.2M
FY2024$2.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1978.

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

Who runs it and what they're paid

12 people listed on the 990; $177K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$177,381Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michelle Pickens$177,381$156,503$140,000$131,214$137,196

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.

See Construction Industry Force Account Council executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Advocates for limiting public agencies' use of in-house construction crews.

Questions for Construction Industry Force Account Council

Tap to ask. Construction Industry Force Account Council sees how many people are interested.

Your first name shows with your question. Construction Industry Force Account Council answers here, for everyone.

Provided by the organization

Know this org? Add your story

2 programs · in their own filed words · FY2024
01

Cifac championed legislation (ab 1019) to ensure proper funding and staffing for the california uniform public construction cost accounting commission which oversees the california uniform public construction cost accounting act and the public agencies who are subject to it.

Pt IX · col B
02

Cifac created and preserved job opportunities for the public works construction industry by ensuring that new public works construction projects go out to bid. This was done by the enforcement of california's public contract code and by working with public agencies to make sure they are aware of the need to be compliant with the law.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$625K
Investment incomeLn 3$49K
Money outPt IX
$1.7M
Ln 25
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$2.6M
LiabilitiesLn 26$406K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$625K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$49K
Other incomeLn 4–11$598
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$967K
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$2.2M
Land, buildings, equipmentLn 10c$48K
Other assetsLn 15$176K
Total assetsLn 16$2.6M
LiabilitiesLn 26$406K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$1.8M$2.2M
Land, buildings, equipmentLn 10c$63K$48K
Total assetsLn 16$2.6M$2.6M
LiabilitiesLn 26$315K$406K
Net assetsLn 32$2.2M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$186K
Other salaries and wagesLn 7$779K
Pension plan contributionsLn 8$86K
Other employee benefitsLn 9$162K
Payroll taxesLn 10$77K
Legal feesLn 11b$25K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$22K
Office expensesLn 13$24K
OccupancyLn 16$112K
TravelLn 17$71K
Depreciation, depletion and amortizationLn 22$16K
InsuranceLn 23$27K
Other expenses (24a–d)Ln 24$138K
Total functional expensesLn 25$1.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.0M$1.7M$265K$2.2M 990 PDF
FY2023 $1.9M$1.7M$167K$2.2M 990 PDF
FY2022 $1.5M$1.5M−$17K$1.8M 990 PDF
FY2021 $1.6M$1.3M$283K$1.8M 990 PDF
FY2020 $1.3M$1.3M$45K$1.5M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,992,513 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $793,388$625,000
I-9 Program service revenuePrior year $1,049,747$1,317,593
I-10 Investment incomePrior year $18,918$49,322
I-11 Other revenuePrior year $913$598
I-12 Total revenuePrior year $1,862,966$1,992,513
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 $1,227,687$1,290,299
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $468,414$437,402
I-18 Total expensesPrior year $1,696,101$1,727,701
I-19 Revenue less expensesPrior year $166,865$264,812
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,992,513 across 6 lines filed
VIII-1f All other contributions, gifts and grants$625,000
VIII-1h Total contributions, gifts and grants$625,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,317,593$1,317,593
VIII-3 Investment incomeExcluded from tax $49,322$49,322
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $598$598
VIII-12 Total revenueRelated to mission $1,317,593 · Unrelated business $0 · Excluded from tax $49,920$1,992,513
Part IX · Statement of functional expenses $1,727,701 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$186,211
IX-7 Other salaries and wages$778,988
IX-8 Pension plan contributions$86,224
IX-9 Other employee benefits$161,502
IX-10 Payroll taxes$77,374
IX-11b Legal fees$24,821
IX-11c Accounting fees$2,100
IX-11g Other fees for services$22,243
IX-13 Office expenses$24,347
IX-16 Occupancy$112,429
IX-17 Travel$71,076
IX-22 Depreciation, depletion and amortization$15,726
IX-23 Insurance$27,054
IX-24 Other expenses (24a–d)$137,606
IX-25 Total functional expenses$1,727,701
Part X · Balance sheet $2,631,188 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $824,713$966,779
X-2 Savings and temporary cash investmentsStart of year $973,122$1,225,443
X-4 Accounts receivableStart of year $476,879$181,298
X-9 Prepaid expenses and deferred chargesStart of year $41,532$33,643
X-10c Land, buildings and equipment, netStart of year $63,437$47,711
X-15 Other assetsStart of year $176,314$176,314
X-16 Total assetsStart of year $2,555,997$2,631,188
X-17 Accounts payable and accrued expensesStart of year $139,711$81,305
X-19 Deferred revenue$150,000
X-25 Other liabilitiesStart of year $174,902$174,902
X-26 Total liabilitiesStart of year $314,613$406,207
X-27 Net assets without donor restrictionsStart of year $2,241,384$2,224,981
X-32 Total net assets or fund balancesStart of year $2,241,384$2,224,981
X-33 Total liabilities and net assetsStart of year $2,555,997$2,631,188
Part XI · Reconciliation of net assets $2,224,981 net assets at year end
XI-1 Total revenue$1,992,513
XI-2 Total expenses$1,727,701
XI-3 Revenue less expenses$264,812
XI-4 Net assets at start of year$2,241,384
XI-8 Prior period adjustments−$281,215
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,224,981

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.