Civic Intelligence

Ua Plumbers and Steamfitters Local No 22 Joint Apprenticeship & Training Trust

990 • Fiscal year 2014 • EIN 16-6051839

Jun 01, 2013 to May 31, 2014 • Filed on Sep 01, 2014

Organization ProfileWWW.UALOCAL22.COM/?PAGE=APPRENTICESHIP
3651 California RoadRoom/Suite 214127

(716) 662-5752

Siviq Scores

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

Liabilities / Assets

39th percentile

0.05x

Higher debt load relative to assets than 39% of similar nonprofits.

2014 filings • NTEE J • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.05x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • NTEE J • $1M-$5M nonprofits • Source year 2014

Net Margin

50th percentile

2.4%

Higher net margin than 50% of similar nonprofits.

2014 filings • NTEE J • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

66th percentile

$146,517

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2014 filings • NTEE J • $1M-$5M nonprofits • Source year 2014

Asset Growth

55th percentile

3.8%

Faster asset growth than 55% of similar nonprofits.

2014 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

25th percentile

-5.5%

Faster revenue growth than 25% of similar nonprofits.

2014 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$1,123,555

Up $41,577 (+3.8%) from 2013

Net Assets

Up

$1,066,992

Up $25,794 (+2.5%) from 2013

Liabilities

Up

$56,563

Up $15,783 (+39%) from 2013

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin50th percentile

Revenue

$1,065,061

No earlier filing loaded for comparison.

Expenses

Up

$1,039,267

Up $30,230 (+3.0%) from 2013

Net Income

$25,794

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$6.0M$4.0M$2.0M$0Assets 2012: $805,932Liabilities 2012: $45,649Net Assets 2012: $760,2832012Assets 2013: $1,081,978Liabilities 2013: $40,780Net Assets 2013: $1,041,1982013Assets 2014: $1,123,555Liabilities 2014: $56,563Net Assets 2014: $1,066,9922014Assets 2015: $1,274,856Liabilities 2015: $40,219Net Assets 2015: $1,234,6372015Assets 2016: $1,824,660Liabilities 2016: $56,508Net Assets 2016: $1,768,1522016Assets 2017: $1,654,108Liabilities 2017: $30,500Net Assets 2017: $1,623,6082017Assets 2018: $2,307,896Liabilities 2018: $54,744Net Assets 2018: $2,253,1522018Assets 2019: $2,379,959Liabilities 2019: $39,331Net Assets 2019: $2,340,6282019Assets 2020: $2,530,208Liabilities 2020: $17,866Net Assets 2020: $2,512,3422020Assets 2021: $2,796,418Liabilities 2021: $10,156Net Assets 2021: $2,786,2622021Assets 2022: $2,805,441Liabilities 2022: $20,023Net Assets 2022: $2,785,4182022Assets 2023: $4,423,996Liabilities 2023: $1,652,597Net Assets 2023: $2,771,3992023Assets 2024: $4,529,034Liabilities 2024: $1,554,373Net Assets 2024: $2,974,6612024Assets 2025: $4,681,970Liabilities 2025: $1,448,205Net Assets 2025: $3,233,7652025

Highlighted filing

2014

Assets$1,123,555
Liabilities$56,563
Net Assets$1,066,992
Open 2014 Filing

Operations Trend

Revenue Growth25th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $1,191,987Expenses 2012: $946,190Net Income 2012: $245,7972012Expenses 2013: $1,009,0372013Revenue 2014: $1,065,061Expenses 2014: $1,039,267Net Income 2014: $25,7942014Revenue 2015: $1,276,810Expenses 2015: $1,110,086Net Income 2015: $166,7242015Revenue 2016: $1,726,127Expenses 2016: $1,180,650Net Income 2016: $545,4772016Revenue 2017: $1,408,734Expenses 2017: $1,572,868Net Income 2017: -$164,1342017Revenue 2018: $1,868,654Expenses 2018: $1,250,171Net Income 2018: $618,4832018Revenue 2019: $1,482,895Expenses 2019: $1,400,630Net Income 2019: $82,2652019Revenue 2020: $1,423,556Expenses 2020: $1,225,301Net Income 2020: $198,2552020Revenue 2021: $1,455,567Expenses 2021: $1,287,662Net Income 2021: $167,9052021Revenue 2022: $1,471,666Expenses 2022: $1,395,003Net Income 2022: $76,6632022Revenue 2023: $1,547,181Expenses 2023: $1,541,927Net Income 2023: $5,2542023Revenue 2024: $1,845,132Expenses 2024: $1,728,927Net Income 2024: $116,2052024Revenue 2025: $1,974,110Expenses 2025: $1,751,481Net Income 2025: $222,6292025

Highlighted filing

2014

Revenue$1,065,061
Expenses$1,039,267
Net Income$25,794
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Sep 1, 2014
Return Version
2013v3.1
Gross Receipts
$1,065,061
Mission and Program Overview

Mission

To provide training for apprentice and journeymen members of u.a. Plumbers & steamfitters local union no. 22.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,041,198$1,066,992▲ $25,794
Savings and Temporary Cash Investments$698,861$650,119▼ $48,742
Land, Buildings, and Equipment, Net$178,224$227,135▲ $48,911
Accounts Receivable$110,323$98,054▼ $12,269
Cash and Non-Interest-Bearing Accounts$82,765$86,443▲ $3,678
Pledges and Grants Receivable-$30,598-
Prepaid Expenses and Deferred Charges$2,450$23,400▲ $20,950
Total Assets$1,081,978$1,123,555▲ $41,577
Other Assets Total$9,355$7,806▼ $1,549
Liabilities
Accounts Payable and Accrued Expenses$16,024$47,763▲ $31,739
Other Liabilities$24,756--
Deferred Revenue-$8,800-
Total Liabilities$40,780$56,563▲ $15,783
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,041,198$1,066,992▲ $25,794
Total Liabilities and Net Assets / Fund Balance$1,081,978$1,123,555▲ $41,577

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$124,092$257,635$381,727
Leasehold Improvements$103,043$77,672$180,715
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
George R Schalk IiTraining COOFT$103,549$42,968$146,517
Tim FrangerUnion Trst./-$3,688-$3,688
Michael JalovickUnion Trst./-$2,120-$2,120

Board Members and Trustees

NameTitle
Michael McnallyChairman/uni
Adam MollenbergEmployer Tru
John NuttleEmployer Tru
Michael BementEmployer Tru
Michael LiakosEmployer Tru
Michael FolaronUnion Trst./
Revenue and Support

Revenue Composition

Contributions and Grants
$22,455
Program Service Revenue
$1,036,970
Investment Income
$1,259
Other Revenue
$4,377
All Other Contributions
$22,455
Change in Net Assets
$25,794

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,055,789
Revenue Not Reported on Financial Statements
$9,272
Other Revenue Adjustments
$9,272
Total Revenue per Audited Statements
$1,055,789
Total Revenue per Form 990
$1,065,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$685,658
Other Expenses$353,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$290,999$48,079-$339,078
Current Officers, Directors, Trustees, and Key Employees$150,719--$150,719
Office Expenses$125,615$16,230-$141,845
Pension Plan Contributions$71,849$22,689-$94,538
Occupancy$75,037$4,800-$79,837
Other Employee Benefits$47,599$15,873-$63,472
Depreciation Depletion$35,245$3,916-$39,161
Payroll Taxes$33,809$4,042-$37,851
Travel$16,683--$16,683
Conferences and Meetings$15,132--$15,132
Fees for Services Other$7,395$3,150-$10,545
Fees for Services Accounting-$8,600-$8,600
Insurance$6,280$694-$6,974
Payments to Affiliates$4,698--$4,698
All Other Expenses$2,409--$2,409
Other Expenses$2,305--$2,305
Total Functional Expenses$911,194$128,073$0$1,039,267

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,039,267
Expenses per Audited Statements$1,029,995
Total Expenses per Audited Statements$1,029,995
Expenses Not Reported on Financial Statements$9,272
Other Expense Adjustments$9,272
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The training fund provides its programs to apprentice and journeymen members of u.a. Plumbers & steamfitters local 22 union. Participants are considered members of the training fund.”

Form 990, Page 6, Part VI, Line 9

“Michael liakos 3198 union road, 300 cheektowaga, ny 14227 john nuttle 1021 maple road elma, ny 14059 michael bement 300 colvin woods parkway tonawanda, ny 14150 adam mollenberg 300 scott street buffalo, ny 14204”

Form 990, Page 6, Part VI, Line 11B

“Form 990 will be reviewed by the training fund coordinator and provided to the board chairman prior to its filing. There is no further review of the form by the governing body.”

Form 990, Page 6, Part VI, Line 19

“The training fund does not make its governing documents, conflict of interest policy or financial statements available to the public; however these documents are always available to members of the training fund upon request.”

Filing and Contact Details

Filer

EIN
16-6051839
Phone
7166625752

Signing Officer

Name
Michael Mcnally
Title
Chairman/union Trustee
Phone
7166625752
Signed
2014-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael W Mcnally
Formed
1961
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
5
Employees
31
Volunteers
5

Preparer

Preparer
David Arcara
Phone
7168526681
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Reimbursement for books from psic -9,272 books reimbursed by psic 9,272”

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america require training fund management to evaluate tax positions taken by the training fund and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the training fund, and has concluded that as of may 31, 2014 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The training fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. Management believes that the training fund is no longer subject to income tax examination for the years prior to may 31, 2011.”

Schedule D, Page 4, Part XI, Line 4B

“Reimbursement for books from psic 9,272”

Schedule D, Page 4, Part XII, Line 4B

“Books reimbursed by psic 9,272”

Raw XML AppendixShowing 400 of 459 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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IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1SALE OF BOOKS TO STUDENTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION - MAKE UP CLASSES
IRS990/ProgramServiceRevenueGrp/Desc3SALE OF JOURNEYMAN BOOKS
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0EXPENSE REIMBURSEMENTS AND SUNDRY 381,803
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0691942
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IRS990ScheduleA/Total509Grp/TotalAmt04929383
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05317556
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt09272
IRS990ScheduleD/RevenueSubtotalAmt01055789
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRAINING FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRAINING FUND, AND HAS CONCLUDED THAT AS OF MAY 31, 2014 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRAINING FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. MANAGEMENT BELIEVES THAT THE TRAINING FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO MAY 31, 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REIMBURSEMENT FOR BOOKS FROM PSIC 9,272
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BOOKS REIMBURSED BY PSIC 9,272
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalExpensesPerForm990Amt01039267
IRS990ScheduleD/TotalRevenuePerForm990Amt01065061
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRAINING FUND PROVIDES ITS PROGRAMS TO APPRENTICE AND JOURNEYMEN MEMBERS OF U.A. PLUMBERS & STEAMFITTERS LOCAL 22 UNION. PARTICIPANTS ARE CONSIDERED MEMBERS OF THE TRAINING FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHAEL LIAKOS 3198 UNION ROAD, 300 CHEEKTOWAGA, NY 14227 JOHN NUTTLE 1021 MAPLE ROAD ELMA, NY 14059 MICHAEL BEMENT 300 COLVIN WOODS PARKWAY TONAWANDA, NY 14150 ADAM MOLLENBERG 300 SCOTT STREET BUFFALO, NY 14204
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WILL BE REVIEWED BY THE TRAINING FUND COORDINATOR AND PROVIDED TO THE BOARD CHAIRMAN PRIOR TO ITS FILING. THERE IS NO FURTHER REVIEW OF THE FORM BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRAINING FUND DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; HOWEVER THESE DOCUMENTS ARE ALWAYS AVAILABLE TO MEMBERS OF THE TRAINING FUND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REIMBURSEMENT FOR BOOKS FROM PSIC -9,272 BOOKS REIMBURSED BY PSIC 9,272
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,123,555
Liabilities
$56,563
Net assets
$1,066,992
Revenue
$1,065,061
Expenses
$1,039,267
Net income
$25,794
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.68$1.45$3.23$1.97$1.75$0.22
2024Detailed filing. Detailed filing data is available for this year.$4.53$1.55$2.97$1.85$1.73$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.42$1.65$2.77$1.55$1.54$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.81$0.02$2.79$1.47$1.40$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.80$0.01$2.79$1.46$1.29$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.53$0.02$2.51$1.42$1.23$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.38$0.04$2.34$1.48$1.40$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.05$2.25$1.87$1.25$0.62
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.62$1.41$1.57$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.06$1.77$1.73$1.18$0.55
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.04$1.23$1.28$1.11$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.06$1.07$1.07$1.04$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.04$1.04$1.01
2012Summary only. Only limited summary data is available for this year.$0.81$0.05$0.76$1.19$0.95$0.25