Construction Industry Force Account Council

Nonprofit profile at a glance

EIN
942444036
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Fairfield, CA, USA
Phone
8007553354
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,992,513
Expenses
$1,727,701
Assets
$2,631,188
Liabilities
$406,207

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVE THOMAS (PRESIDENT)
  • BRUCE DASEKING (VICE-PRESIDENT)
  • MICHELLE PICKENS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHELLE PICKENS (EXECUTIVE DIRECTOR): $186,211 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cifac is a non-profit 501(c)(6) membership organization that supports the coalition of concerned construction industry associations, contractors and labor unions that work to ensure state and local governments' compliance with the public contract code (pcc). Competitive bidding provides the public work construction industry with job opportunities. The public benefits when new public work construction jobs are competitively bid and done by experienced, licensed and bonded contractors. Since 1977, cifac has been the force account and competitive bidding compliance authority in California.

What it reported doing in 2024

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. With the passage of sb 1, cifac was positioned with an important role to ensure the proper use and contracting out of those new funds. Cifac further limited the unfair use of lease-leaseback school contruction procurement, which should save cifac staff time when monitoring and investigating these types of projects. Lastly, as always, cifac took the leading roll in defending force account limits.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 70
  • Accountability: 90
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $186K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.