Civic Intelligence

Iupat District Council 81 Joint

EIN 20-3834228 • 501(c)3 • Des Moines, IA

Profile

Apprenticeship and training program

5738 NW 2nd StreetDes Moines, IA 50313

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

53rd percentile

5.9%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

45th percentile

2.1%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,207,109

Down $150,379 (-4.5%) from 2024

Liabilities

Down

$21,612

Down $13,190 (-38%) from 2024

Net Assets

Down

$3,185,497

Down $137,189 (-4.1%) from 2024

Revenue

Down

$1,006,929

Down $96,508 (-8.7%) from 2024

Expenses

Up

$1,144,118

Up $127,925 (+13%) from 2024

Net Income

Down

-$137,189

Down $224,433 (-257%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $447,392Liabilities 2011: $02011Assets 2012: $533,230Liabilities 2012: $0Net Assets 2012: $533,2302012Assets 2013: $600,126Liabilities 2013: $1,169Net Assets 2013: $598,9572013Assets 2014: $597,698Liabilities 2014: $0Net Assets 2014: $597,6982014Assets 2015: $622,937Liabilities 2015: $790Net Assets 2015: $622,1472015Assets 2016: $1,177,365Liabilities 2016: $5,175Net Assets 2016: $1,172,1902016Assets 2017: $1,425,310Liabilities 2017: $13,419Net Assets 2017: $1,411,8912017Assets 2018: $1,559,348Liabilities 2018: $13,752Net Assets 2018: $1,545,5962018Assets 2019: $1,553,658Liabilities 2019: $3,364Net Assets 2019: $1,550,2942019Assets 2020: $2,562,197Liabilities 2020: $8,554Net Assets 2020: $2,553,6432020Assets 2021: $3,072,358Liabilities 2021: $23,053Net Assets 2021: $3,049,3052021Assets 2022: $3,193,409Liabilities 2022: $23,017Net Assets 2022: $3,170,3922022Assets 2023: $3,261,770Liabilities 2023: $26,328Net Assets 2023: $3,235,4422023Assets 2024: $3,357,488Liabilities 2024: $34,802Net Assets 2024: $3,322,6862024Assets 2025: $3,207,109Liabilities 2025: $21,612Net Assets 2025: $3,185,4972025

Highlighted filing

2025

Assets$3,207,109
Liabilities$21,612
Net Assets$3,185,497

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $119,185Expenses 2011: $128,236Net Income 2011: -$9,0512011Revenue 2012: $174,690Expenses 2012: $88,852Net Income 2012: $85,8382012Revenue 2013: $230,860Expenses 2013: $165,133Net Income 2013: $65,7272013Revenue 2014: $199,011Expenses 2014: $200,270Net Income 2014: -$1,2592014Revenue 2015: $211,571Expenses 2015: $187,122Net Income 2015: $24,4492015Revenue 2016: $609,906Expenses 2016: $257,992Net Income 2016: $351,9142016Revenue 2017: $688,500Expenses 2017: $448,799Net Income 2017: $239,7012017Revenue 2018: $552,567Expenses 2018: $566,862Net Income 2018: -$14,2952018Revenue 2019: $549,988Expenses 2019: $580,946Net Income 2019: -$30,9582019Revenue 2020: $964,996Expenses 2020: $745,344Net Income 2020: $219,6522020Revenue 2021: $1,182,726Expenses 2021: $774,167Net Income 2021: $408,5592021Revenue 2022: $990,136Expenses 2022: $869,049Net Income 2022: $121,0872022Revenue 2023: $1,095,381Expenses 2023: $1,030,331Net Income 2023: $65,0502023Revenue 2024: $1,103,437Expenses 2024: $1,016,193Net Income 2024: $87,2442024Revenue 2025: $1,006,929Expenses 2025: $1,144,118Net Income 2025: -$137,1892025

Highlighted filing

2025

Revenue$1,006,929
Expenses$1,144,118
Net Income-$137,189

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.21$0.02$3.19$1.01$1.14$0.14
2024Detailed filing. Detailed filing data is available for this year.$3.36$0.03$3.32$1.10$1.02$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.26$0.03$3.24$1.10$1.03$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.19$0.02$3.17$0.99$0.87$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.07$0.02$3.05$1.18$0.77$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.01$2.55$0.96$0.75$0.22
2019Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$0.55$0.58$0.03
2018Summary only. Only limited summary data is available for this year.$1.56$0.01$1.55$0.55$0.57$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.41$0.69$0.45$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$0.61$0.26$0.35
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.21$0.19$0.02
2014Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.20$0.20$0.00
2013Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.23$0.17$0.07
2012Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.17$0.09$0.09
2011Summary only. Only limited summary data is available for this year.$0.45$0.00$0.12$0.13$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.0
Gross Receipts
$1,006,929
Mission and Program Overview

Mission

Training and retraining of members.

Apprenticeship and training program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,322,686$3,185,497▼ $137,189
Savings and Temporary Cash Investments$3,116,976$2,969,667▼ $147,309
Land, Buildings, and Equipment, Net$106,003$117,926▲ $11,923
Accounts Receivable$119,333$92,724▼ $26,609
Prepaid Expenses and Deferred Charges$15,176$26,792▲ $11,616
Total Assets$3,357,488$3,207,109▼ $150,379
Liabilities
Accounts Payable and Accrued Expenses$34,802$21,612▼ $13,190
Total Liabilities$34,802$21,612▼ $13,190
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,322,686$3,185,497▼ $137,189
Total Liabilities and Net Assets / Fund Balance$3,357,488$3,207,109▼ $150,379

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115,879$376,566$492,445
Other Land Buildings$2,047$27,732$29,779
Leasehold Improvements-$19,419$19,419
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul ComiskeyChairman
Jeremiah FitchCo Chair
Adam DrakeTrustee
Chris SwartzTrustee
Derek MolyneuxTrustee
Josh KreulTrustee
Rick LundvallTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$895,299
Investment Income
$111,630
Other Revenue
$0
Change in Net Assets
$-137,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,006,929
Total Revenue per Audited Statements
$1,006,929
Total Revenue per Form 990
$1,006,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$698,951
Other Expenses$445,167
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$518,382--$518,382
Occupancy-$123,015-$123,015
Pension Plan Contributions$82,733--$82,733
Other Employee Benefits$54,785--$54,785
Payroll Taxes$43,051--$43,051
Insurance-$34,609-$34,609
Conferences and Meetings-$33,938-$33,938
Other Expenses$33,874--$33,874
Depreciation Depletion$17,057$15,172-$32,229
Office Expenses-$13,684-$13,684
Fees for Services Legal-$12,900-$12,900
Fees for Services Accounting-$10,650-$10,650
All Other Expenses-$6,526-$6,526
Advertising-$5,368-$5,368
Fees for Services Other-$4,217-$4,217
Total Functional Expenses$884,039$260,079$0$1,144,118

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,144,118
Total Expenses per Audited Statements$1,144,118
Total Expenses per Form 990$1,144,118
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 35% controlled entity
No
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 7A

Board of trustee members are appointed. The iupat district council 81 business manager/secretary/treasurer shall appoint all labor representatives. Management trustees shall be selected by the employer segment of the fund.

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

All financial information used in preparation of form 990 is provided to the entire board of trustees for review and approval prior to filing.

Form 990, Page 6, Part VI, Line 19

The fund's governing documents, conflict of interest policy, and financial statements are made available upon request at the fund's office in des moines, iowa.

Filing and Contact Details

Filer

Filer Name
Iupat District Council 81 Joint
EIN
20-3834228
Phone
5152890482
Address
5738 NW 2ND STREET, DES MOINES, IA 50313

Signing Officer

Name
Jeremiah Fitch
Title
Co Chair
Phone
5152890482
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremiah Fitch
Formed
2005
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
31

Preparer

Firm
Deboer & Associates Pc
Address
17330 WRIGHT ST STE 100, OMAHA, NE 68130-2157
Preparer
Eryn Stevens
Phone
4023335200
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The fund's management has analyzed the tax positions taken by the fund, abd gas concluded that there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

Raw XML Appendix355 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/SavingsAndTempCashInvstGrp/BOYAmt03116976
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02969667
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115879
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0376566
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0492445
IRS990ScheduleD/ExpensesSubtotalAmt01144118
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019419
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt019419
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02047
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027732
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029779
IRS990ScheduleD/RevenueSubtotalAmt01006929
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, ABD GAS CONCLUDED THAT THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0117926
IRS990ScheduleD/TotalExpensesPerForm990Amt01144118
IRS990ScheduleD/TotalRevenuePerForm990Amt01006929
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01006929
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01144118
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIAL NONDISCRIMINATORY POLICY OF THE FUND IS MADE KNOWN THROUGH THE USE OF LITERATURE WHICH HAS BEEN DISTRIBUTED TO UNION MEMBERS AND EMPLOYERS AND TO APPLICANTS AT THE TIME OF APPLICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE ARE AWARDED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF TRUSTEE MEMBERS ARE APPOINTED. THE IUPAT DISTRICT COUNCIL 81 BUSINESS MANAGER/SECRETARY/TREASURER SHALL APPOINT ALL LABOR REPRESENTATIVES. MANAGEMENT TRUSTEES SHALL BE SELECTED BY THE EMPLOYER SEGMENT OF THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL FINANCIAL INFORMATION USED IN PREPARATION OF FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE FUND'S OFFICE IN DES MOINES, IOWA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03357488
IRS990/TotalAssetsEOYAmt03207109
IRS990/TotalAssetsGrp/BOYAmt03357488
IRS990/TotalAssetsGrp/EOYAmt03207109
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0260079
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0884039
IRS990/TotalFunctionalExpensesGrp/TotalAmt01144118
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034802
IRS990/TotalLiabilitiesEOYAmt021612
IRS990/TotalLiabilitiesGrp/BOYAmt034802
IRS990/TotalLiabilitiesGrp/EOYAmt021612
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03322686
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03185497
IRS990/TotalProgramServiceExpensesAmt0884039
IRS990/TotalProgramServiceRevenueAmt0895299
IRS990/TotalRevenueGrp/ExclusionAmt0111630
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0895299
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01006929
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03357488
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03207109
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05738 NW 2ND STREET
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050313
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMIAH FITCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05152890482
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IUPAT DISTRICT COUNCIL 81 JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP AND TRAINING TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IUPA
ReturnHeader/Filer/EIN0203834228
ReturnHeader/Filer/PhoneNum05152890482
ReturnHeader/Filer/USAddress/AddressLine1Txt05738 NW 2ND STREET
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050313
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470836395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBOER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017330 WRIGHT ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681302157
ReturnHeader/PreparerPersonGrp/PhoneNum04023335200
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERYN STEVENS
ReturnHeader/ReturnTs02026-03-04T13:05:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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