Civic Intelligence

United Association of Journeymen & Apprentices of the Plumbing & Pipe

990 • Fiscal year 2017 • EIN 04-3390229

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 06, 2018

PO Box 496Augusta, ME 04332-0496

(207) 621-0555

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.21x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.08x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

79th percentile

18%

Higher net margin than 79% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$68,969

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

99th percentile

150%

Faster asset growth than 99% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

41%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$243,686

Up $146,181 (+150%) from 2016

Net Assets

Up

$192,974

Up $113,192 (+142%) from 2016

Liabilities

Up

$50,712

Up $32,989 (+186%) from 2016

Revenue

Up

$636,764

Up $183,581 (+41%) from 2016

Expenses

Up

$523,572

Up $18,725 (+3.7%) from 2016

Net Income

Up

$113,192

Up $164,856 (+319%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $110,796Liabilities 2011: $5,272Net Assets 2011: $105,5242011Assets 2012: $43,668Liabilities 2012: $2,077Net Assets 2012: $41,5912012Assets 2013: $43,823Liabilities 2013: $1,724Net Assets 2013: $42,0992013Assets 2014: $81,874Liabilities 2014: $764Net Assets 2014: $81,1102014Assets 2015: $153,679Liabilities 2015: $22,233Net Assets 2015: $131,4462015Assets 2016: $97,505Liabilities 2016: $17,723Net Assets 2016: $79,7822016Assets 2017: $243,686Liabilities 2017: $50,712Net Assets 2017: $192,9742017Assets 2018: $275,055Liabilities 2018: $39,694Net Assets 2018: $235,3612018Assets 2019: $302,949Liabilities 2019: $27,724Net Assets 2019: $275,2252019Assets 2020: $280,523Liabilities 2020: $15,385Net Assets 2020: $265,1382020Assets 2021: $406,161Liabilities 2021: $7,416Net Assets 2021: $398,7452021Assets 2022: $301,503Liabilities 2022: $4,189Net Assets 2022: $297,3142022Assets 2023: $363,455Liabilities 2023: $3,021Net Assets 2023: $360,4342023Assets 2024: $292,378Liabilities 2024: $4,245Net Assets 2024: $288,1332024

Highlighted filing

2017

Assets$243,686
Liabilities$50,712
Net Assets$192,974

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $435,4722011Expenses 2012: $448,5622012Revenue 2013: $426,340Expenses 2013: $425,832Net Income 2013: $5082013Revenue 2014: $453,099Expenses 2014: $414,086Net Income 2014: $39,0132014Revenue 2015: $525,728Expenses 2015: $475,392Net Income 2015: $50,3362015Revenue 2016: $453,183Expenses 2016: $504,847Net Income 2016: -$51,6642016Revenue 2017: $636,764Expenses 2017: $523,572Net Income 2017: $113,1922017Revenue 2018: $791,731Expenses 2018: $749,344Net Income 2018: $42,3872018Revenue 2019: $859,179Expenses 2019: $819,315Net Income 2019: $39,8642019Revenue 2020: $747,774Expenses 2020: $757,861Net Income 2020: -$10,0872020Revenue 2021: $966,805Expenses 2021: $833,198Net Income 2021: $133,6072021Revenue 2022: $718,180Expenses 2022: $819,611Net Income 2022: -$101,4312022Revenue 2023: $672,750Expenses 2023: $609,630Net Income 2023: $63,1202023Revenue 2024: $593,378Expenses 2024: $665,679Net Income 2024: -$72,3012024

Highlighted filing

2017

Revenue$636,764
Expenses$523,572
Net Income$113,192
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 6, 2018
Return Version
2017v2.3
Gross Receipts
$636,764
Mission and Program Overview

Mission

UA Local 716 is a tax-exempt labor organization. The mission of UA Local 716 is to protect its' members from unjust and injurious competition.

The mission of UA Local 716 is to protect its' members from unjust and injurious competition. UA Local 716 is a tax exempt Labor Organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$35,480$117,168▲ $81,688
Savings and Temporary Cash Investments$45,823$82,815▲ $36,992
Land, Buildings, and Equipment, Net$16,026$43,365▲ $27,339
Prepaid Expenses and Deferred Charges$176$338▲ $162
Total Assets$97,505$243,686▲ $146,181
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,562$46,960▲ $30,398
Accounts Payable and Accrued Expenses$1,161$3,752▲ $2,591
Total Liabilities$17,723$50,712▲ $32,989
Net Assets / Fund Balance
Unrestricted Net Assets$79,782$192,974▲ $113,192
Total Net Assets Fund Balance$79,782$192,974▲ $113,192
Total Liabilities and Net Assets / Fund Balance$97,505$243,686▲ $146,181

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,301$58,535$59,836
Other Land Buildings$42,064$12,479$54,543
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John J NapolitanoBusiness Mgr/TreasurerFT$68,969$68,969
Anthony SiroisBusiness AgentFT$51,181$51,181
Gary SainioBusiness AgentFT$1,232$1,232

Board Members and Trustees

NameTitle
Beau LibbyPresident
Jennifer McKennaVice President
Aaron BillingsExecutive Board
Jeffrey StearnsExecutive Board
Jonathan HodgdonExecutive Board
Joseph NapolitanoExecutive Board
Michael WinchenbachRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$631,252
Investment Income
$46
Other Revenue
$5,466
Change in Net Assets
$113,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$292,465
Other Expenses$218,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$211,709
Payments to Affiliates---$119,337
Other Salaries and Wages---$55,294
Office Expenses---$20,444
Payroll Taxes---$14,187
Fees for Services Other---$13,819
Benefits to Members---$12,500
Fees for Services Accounting---$12,039
Occupancy---$11,415
Travel---$10,625
Other Employee Benefits---$8,718
Depreciation Depletion---$7,251
Insurance---$5,391
Conferences and Meetings---$3,353
Information Technology---$2,835
Pension Plan Contributions---$2,557
Advertising---$1,739
Other Expenses---$1,352
All Other Expenses---$1,206
Interest---$874
Total Functional Expenses$0$0$0$523,572
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The Local Union has members who pay dues.

Form 990, Part VI, Section A, line 7A

Local Union members in good standing vote on officers and Executive Board members every three years.

Form 990, Part VI, Section A, line 7B

Approval of collective bargaining by members is required.

Form 990, Part VI, Section B, line 11B

Form 990 reviewed by the Business Manager/Treasurer prior to filing, and presented by Business Manager/Treasurer to Executive Board.

Form 990, Part VI, Section B, line 15

Wages for top management (Business Manager) and officers (Business Agent, Organizer) determined in accordance with entity's by-laws. In addition, use of vehicle is stipulated in entity's by-laws. Other items of compensation are approved by membership.

Form 990, Part VI, Section C, line 19

All available documents may be viewed at the Local's offices.

Filing and Contact Details

Filer

Filer Name
UA Local 716
EIN
04-3390229
Phone
2076210555
Address
PO Box 496, Augusta, ME 04332-0496

Signing Officer

Name
John J Napolitano
Title
Business Manager
Phone
2076210555
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John J Napolitano
Formed
1997
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
0

Preparer

Firm
Filler and Associates PA
Address
70 Center Street PO Box 4177, Portland, ME 04101-0377
Preparer
John H Andrews CPA
Phone
2077720153
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C.

UA Local 716 utilizes an Executive Board which, along with other elected officers, oversees the selection of financial statement preparer, etc.

Raw XML AppendixShowing 400 of 404 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/EquipmentGrp/BookValueAmt01301
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058535
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059836
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042064
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012479
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054543
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043365
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Local Union has members who pay dues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Local Union members in good standing vote on officers and Executive Board members every three years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Approval of collective bargaining by members is required.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 reviewed by the Business Manager/Treasurer prior to filing, and presented by Business Manager/Treasurer to Executive Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Wages for top management (Business Manager) and officers (Business Agent, Organizer) determined in accordance with entity's by-laws. In addition, use of vehicle is stipulated in entity's by-laws. Other items of compensation are approved by membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All available documents may be viewed at the Local's offices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UA Local 716 utilizes an Executive Board which, along with other elected officers, oversees the selection of financial statement preparer, etc.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c.
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UA Local 716 Apprenticeship & Training Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0010462738
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (c) (5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provides training opportunities for UA Local 716 members.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt021 Gabriel Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Augusta
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd004330
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt09042
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Checks Paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UA Local 716 Apprenticeship & Training Fund
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt097505
IRS990/TotalAssetsEOYAmt0243686
IRS990/TotalAssetsGrp/BOYAmt097505
IRS990/TotalAssetsGrp/EOYAmt0243686
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523572
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017723
IRS990/TotalLiabilitiesEOYAmt050712
IRS990/TotalLiabilitiesGrp/BOYAmt017723
IRS990/TotalLiabilitiesGrp/EOYAmt050712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079782
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0192974
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0631252
IRS990/TotalReportableCompFromOrgAmt0121382
IRS990/TotalRevenueGrp/ExclusionAmt046
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0636718
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0636764
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0243686
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010625
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt079782
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0192974
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021 Gabriel Drive
IRS990/USAddress/CityNm0Augusta
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004330
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0http://www.ualocal716.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0John J Napolitano
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum02076210555
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UA Local 716
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0043390229
ReturnHeader/Filer/PhoneNum02076210555
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 496
ReturnHeader/Filer/USAddress/CityNm0Augusta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0043320496
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07D2AA0105A77EB4FC2114C44C0180A45EB9B0981
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08D2E41CBA4A2D04B32CAC2418F5BF398D65E9A16
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.49.131.121
ReturnHeader/FilingSecurityInformation/IPDt02018-11-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:46:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010378528
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Filler and Associates PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt070 Center Street PO Box 4177
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0041010377
ReturnHeader/PreparerPersonGrp/PhoneNum02077720153
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John H Andrews CPA
ReturnHeader/ReturnTs02018-11-06T15:49:08-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.04$2.88$5.93$6.66$0.72
2023Detailed filing. Detailed filing data is available for this year.$3.63$0.03$3.60$6.73$6.10$0.63
2022Detailed filing. Detailed filing data is available for this year.$3.02$0.04$2.97$7.18$8.20$1.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.07$3.99$9.67$8.33$1.34
2020Detailed filing. Detailed filing data is available for this year.$2.81$0.15$2.65$7.48$7.58$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.28$2.75$8.59$8.19$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.40$2.35$7.92$7.49$0.42
2017Detailed filing. Detailed filing data is available for this year.$2.44$0.51$1.93$6.37$5.24$1.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.18$0.80$4.53$5.05$0.52
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.22$1.31$5.26$4.75$0.50
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.82$0.01$0.81$4.53$4.14$0.39
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.42$4.26$4.26$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.02$0.42$4.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.05$1.06$4.35