Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 643,721 | 1,353,882 | 831,897 | 3,668,275 | 962,227 | 7,460,002 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 643,721 | 1,353,882 | 831,897 | 3,668,275 | 962,227 | 7,460,002 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 2,475,556 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 4,984,446 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 643,721 | 1,353,882 | 831,897 | 3,668,275 | 962,227 | 7,460,002 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 99 | 68 | 515 | 19,865 | 20,547 | |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 7,480,549 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| FORM 990, PART I, line 1 continued | To partner with entities that provide educational courses focused on the construction industry to promote the benefits of career opportunities to students, parents, influencers, and educators as well as develop effective job-placement platforms to place students in the construction industry. |
| Form 990, Part I, line 5 and 990 Part v line 2a, 2b and Form 990 Part vi | THE ORGANIZATION IS IN A COMMON PAYMASTER RELATIONSHIP WITH ITS RELATED ENTITY the Housing & Building Association of Colorado Springs (HBA). HBA IS THE EMPLOYER OF RECORD, FILING ALL PERTINENT TAX DOCUMENTS ON A QUARTERLY AND ANNUAL BASIS AS NEEDED INCLUDING MAKING REQUIRED TAX DEPOSITS. HOWEVER, AS THESE INDIVIDUALS MEET THE DEFINITION OF COMMON LAW EMPLOYEES, THEIR SALARIES/WAGES ARE REFLECTED ON FORM 990, PART VII, SECTION A, LINES 1 & 2, AND PART IX, LINES 5 AS INSTRUCTED PER IRS GUIDELINES. THESE SALARY/WAGE AMOUNTS ARE ALSO reflected IN THE REPORTING ON SCHEDULE R, PART V, LINE 1, TRANSACTION TYPE "O". |
| Form 990 Part III Line 1 | 2.DEVELOPING EFFECTIVE JOB PLACEMENT PLATFORMS, AND ORGANIZING AND HOSTING CAREER PATHWAY FAIRS, IN ORDER TO CONNECT PROGRAM PARTICIPANTS WITH CAREER OPPORTUNITIES IN THE CONSTRUCTION INDUSTRY. 3. COLLABORATING WITH EDUCATORS, SCHOOL COUNSELORS, PARENTS, STUDENT PARTICIPANTS, AND CONSTRUCTION INDUSTRY STAKEHOLDERS TO ESTABLISH AN OUTREACH AND RECRUITING PROGRAM TO PROMOTE THE BENEFITS OF VOCATIONAL SKILLS DEVELOPMENT, PARTICULARLY TARGETING MAINSTREAM STUDENTS AND UNDER-REPRESENTED POPULATIONS SUCH AS LATINOS, NATIVE AMERICANS, WOMEN, AND FIRST-GENERATION COLLEGE STUDENTS; 4. REDUCING BARRIERS TO EMPLOYMENT BY IDENTIFYING AND CONNECTING CICC STUDENTS WITH REPUTABLE EMPLOYERS WILLING TO PROVIDE SAFE, EDUCATIONAL, REAL-WORLD PROFESSIONAL EXPERIENCES AND JOB OPPORTUNITIES; 5. PROVIDING ON-SITE RELATIONSHIP-BUILDING AND LIFE SKILLS TRAINING IN ORDER TO PREPARE PROGRAM PARTICIPANTS FOR SUCCESSFUL EMPLOYMENT 6. SOLICITING AND RECEIVING FUNDS, PROPERTIES, MATERIALS, AND SERVICES FOR THE ABOVE PURPOSES 7. SUPPORTING OTHER ORGANIZATIONS, PROJECTS, AND INITIATIVES THAT ARE ORGANIZED AND OPERATED FOR SIMILAR PURPOSES |
| Form 990 Part VI, Section A, Line 6 | The Housing & Building Association of Colorado Springs ("HBA") IS THE SOLE MEMBER OF THE filing organization. |
| Form 990 Part VI, Section A, Line 7a | The board of directors include five directors appointed by the Housing & Building Association of Colorado Springs ("HBA Directors") and three directors appointed by the Associated General Contractors of Colorado ("AGC Directors"). Additionally, the board has an elected director from any secondary school or school district in which, at the time of the annual board election, the organization has an active program ("Elected Directors"). The CEO of HBA and the President/CEO of AGC serve as voting, Ex Officio directors. |
| Form 990 Part VI, Section A, Line 7b | The Housing & Building Association of Colorado Springs ("HBA"), as the sole voting member of the organization, has to approve any bylaw amendments to the Member section(s) of the Bylaws of the filing organization, and also has the authority to amend the bylaws at any time. |
| FORM 990, PART VI, Section B, LINE 10B | Careers in Construction Colorado developed a chapter agreement with their local chapter, Careers in Construction Colorado Chapter, July 5, 2022. This chapter agreement fosters the relationship between CICC (Careers in Construction Colorado) and the Housing and Building Association of Colorado Springs (HBA) CCIC must maintain certain responsibilities with their local chapter. CICC Responsibilities: For a 5% retention or payment of all grants or donations intended for the CICC Chapter (except where specifically restricted or prohibited by the grant or donation, CICC shall: 1. Advocate for Program adoption and support at the state level 2. Seek and apply for State and National level Grants 3. Seek and apply for State and National level Sponsorships 4. Maintain the relationship between CICC and the HBI a. Assist with curriculum development and Improvement b. Serve as an intermediary between HBI and the CICC Chapter 5. Provide the CICC Chapter with program training and support, including onboarding. 6. Provide and pay for Instructor Training for certification on the HBI PACT Curriculum. 7. Provide the CICC Chapter with Job Placement Toolkits 8. Manage an informational Master CICC Website 9. Provide a Library of CICC Branding and Resource Materials a. Program manuals and methodologies b. Adaptable marketing materials c. Support Materials (Applicable to chapter location). d. Data Collection and management templates (necessary for State and National Grants and legislation) 10. Disburse Grant Funds - CICC may disperse grant funds at the sole discretion of CICC and according to the requirements of the grant received. To ensure exempt status for program services, Careers in Construction Colorado Chapter must maintain certain responsibilities with CCIC. CICC Chapter Responsibilities: CICC Chapter shall - 1. Coordinate with CCIC on all grants involving the program. 2. Maintain and satisfy insurance requirements for the Program and list CCIC staff, board members, officers, and volunteers as additionally insureds as to insurance policies with the following limits: a. $1,000,000 per occurrence- Commercial general liability b. $2,000,000 in the aggregate- Commercial general liability c. $1,000,000- Umbrella d. $1,000,000 per occurrence and in the aggregate- Auto 3. Work with the educational entities to set educational goals for the upcoming year as to OSHA 10 Certificates, PACT Certificates, Student Job Shadows, Student Internships, and Student Employment and provide the goals to CICC by October 15th of each school year. Also, by October 15th, submit to CICC the following total data points for the previous school year, including summer: OSHA 10 Certificates, PACT Certificates, Student Job Shadows, Student Internships, and Student Employment 4. Payment of all annual licensing fees for the HBI PACT curriculum (to be paid directly by the CICC Chapter to HBA) 5. Provide annual financial assistance and other benefits as agreed upon by the educational entities that are sponsored by the CICC Chapter 6. If requested by the educational entities, provide reasonable consultation related to the design of its construction lab facility and provide a list of recommended construction lab tools and equipment, subject to HBI's recommendations |
| FORM 990, PART VI, Section B, LINE 11B | THE FORM 990 IS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS FOR APPROVAL. A COPY IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING. |
| FORM 990, PART VI, Section B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. VIOLATORS OF CONFLICT OF INTEREST WILL BE REMOVED FROM THE BOARD. |
| Form 990, Part VI, Line 15 | The Related organization, Housing & Building Association of Colorado Springs/ Pikes Peak Region, has a compensation policy and the following is used in evaluating the shared officer-employees: Annual goals and objectives are set at the beginning of the year. In November of each year the immediate past president, current president, and incoming president meet and evaluate the CEO's accomplishments. This committee is chaired by the immediate past president. As part of the review, they review the goals and objectives set forth at the beginning of the year, unexpected accomplishments, and challenges faced during that year. They also review annually the compensation from other housing and building associations for similar CEO position's and like positions in the community. Bonuses and salary increases are discussed and they then make a recommendation to the executive committee. The executive committee ultimately votes on annual bonuses, increases or decreases in salary, or disciplinary actions if needed. The leadership does hold a formal evaluation with the CEO and sets the goals and objectives for the next year. |
| FORM 990, PART VI, Section C, LINE 19 | THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS INCLUDING ITS CONFLICT-OF-INTEREST POLICY, WHEN REQUESTED IN WRITING OR IN PERSON. |
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