Civic Intelligence

Refrigeration and Air Conditioning Division U a of N J Welfare Fund

990 • Fiscal year 2025 • EIN 22-6211042

Mar 01, 2024 to Feb 28, 2025 • Filed on Sep 29, 2025

Organization ProfileN/A

View Organization Page

830 Bear Tavern RoadWest Trenton, NJ 08628

(609) 718-1323

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.19x

Higher debt load relative to assets than 52% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

31st percentile

0.13x

Higher debt load relative to revenue than 31% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Source year 2025

Net Margin

31st percentile

1.3%

Higher net margin than 31% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • $50M-$100M nonprofits • Source year 2025

Asset Growth

56th percentile

7.1%

Faster asset growth than 56% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$38,170,006

Up $2,539,593 (+7.1%) from 2024

Net Assets

Up

$30,811,947

Up $1,182,850 (+4.0%) from 2024

Liabilities

Up

$7,358,059

Up $1,356,743 (+23%) from 2024

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin31st percentile

Revenue

Up

$55,711,254

Up $5,360,185 (+11%) from 2024

Expenses

Up

$54,989,607

Up $9,275,898 (+20%) from 2024

Net Income

Down

$721,647

Down $3,915,713 (-84%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

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

$40M$30M$20M$10M$0Assets 2010: $13,981,025Liabilities 2010: $3,395,279Net Assets 2010: $10,585,7462010Assets 2011: $14,451,744Liabilities 2011: $3,591,206Net Assets 2011: $10,860,5382011Assets 2012: $18,055,128Liabilities 2012: $3,719,534Net Assets 2012: $14,335,5942012Assets 2013: $20,941,080Liabilities 2013: $3,747,684Net Assets 2013: $17,193,3962013Assets 2014: $23,344,298Liabilities 2014: $3,933,627Net Assets 2014: $19,410,6712014Assets 2015: $24,866,079Liabilities 2015: $4,336,287Net Assets 2015: $20,529,7922015Assets 2016: $23,914,614Liabilities 2016: $4,851,504Net Assets 2016: $19,063,1102016Assets 2017: $23,839,930Liabilities 2017: $5,396,072Net Assets 2017: $18,443,8582017Assets 2018: $23,628,111Liabilities 2018: $5,377,313Net Assets 2018: $18,250,7982018Assets 2019: $25,418,298Liabilities 2019: $5,620,343Net Assets 2019: $19,797,9552019Assets 2020: $30,962,210Liabilities 2020: $5,154,923Net Assets 2020: $25,807,2872020Assets 2021: $34,130,098Liabilities 2021: $5,256,311Net Assets 2021: $28,873,7872021Assets 2022: $34,319,636Liabilities 2022: $6,032,350Net Assets 2022: $28,287,2862022Assets 2023: $31,048,013Liabilities 2023: $6,422,106Net Assets 2023: $24,625,9072023Assets 2024: $35,630,413Liabilities 2024: $6,001,316Net Assets 2024: $29,629,0972024Assets 2025: $38,170,006Liabilities 2025: $7,358,059Net Assets 2025: $30,811,9472025

Highlighted filing

2025

Assets$38,170,006
Liabilities$7,358,059
Net Assets$30,811,947
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$60M$40M$20M$0-$20MExpenses 2010: $23,039,8232010Revenue 2011: $24,811,856Expenses 2011: $24,890,924Net Income 2011: -$79,0682011Expenses 2012: $24,094,7362012Expenses 2013: $22,819,2512013Revenue 2014: $27,700,419Expenses 2014: $25,149,990Net Income 2014: $2,550,4292014Revenue 2015: $26,363,111Expenses 2015: $25,563,949Net Income 2015: $799,1622015Revenue 2016: $27,159,904Expenses 2016: $28,053,744Net Income 2016: -$893,8402016Revenue 2017: $28,528,314Expenses 2017: $29,065,909Net Income 2017: -$537,5952017Revenue 2018: $32,115,989Expenses 2018: $32,099,258Net Income 2018: $16,7312018Revenue 2019: $34,746,889Expenses 2019: $33,123,105Net Income 2019: $1,623,7842019Revenue 2020: $38,502,340Expenses 2020: $33,387,731Net Income 2020: $5,114,6092020Revenue 2021: $36,401,799Expenses 2021: $33,564,762Net Income 2021: $2,837,0372021Revenue 2022: $39,998,701Expenses 2022: $39,788,854Net Income 2022: $209,8472022Revenue 2023: $43,829,641Expenses 2023: $45,514,983Net Income 2023: -$1,685,3422023Revenue 2024: $50,351,069Expenses 2024: $45,713,709Net Income 2024: $4,637,3602024Revenue 2025: $55,711,254Expenses 2025: $54,989,607Net Income 2025: $721,6472025

Highlighted filing

2025

Revenue$55,711,254
Expenses$54,989,607
Net Income$721,647
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$55,711,254
Mission and Program Overview

Mission

Provide group health benefits for eligible participants

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$29,629,097$30,811,947▲ $1,182,850
Investments Other Securities$27,899,285$29,463,191▲ $1,563,906
Accounts Receivable$4,235,413$4,901,246▲ $665,833
Savings and Temporary Cash Investments$1,875,013$2,244,748▲ $369,735
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$35,630,413$38,170,006▲ $2,539,593
Other Assets Total$1,620,702$1,560,821▼ $59,881
Liabilities
Other Liabilities$4,598,264$5,395,649▲ $797,385
Accounts Payable and Accrued Expenses$1,403,052$1,962,410▲ $559,358
Total Liabilities$6,001,316$7,358,059▲ $1,356,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,629,097$30,811,947▲ $1,182,850
Total Liabilities and Net Assets / Fund Balance$35,630,413$38,170,006▲ $2,539,593
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
David KirganTrustee
Dean FeaselTrustee
Edward F DriscollTrustee
Eric T AustinTrustee
Frank N HughesTrustee
Manuel a SantosTrustee
Michael MolloTrustee
Phillip PetilloTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Horizon Healthcare Services INCClaims Administration3 PENN PLAZA EAST, Newark, NJ 07105$1,320,451
I E Shaffer & CoThird Party Administrator830 BEAR TAVERN ROAD, West Trenton, NJ 08628$939,743
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$54,577,865
Investment Income
$1,133,389
Other Revenue
$0
Change in Net Assets
$721,647

Audited Revenue Reconciliation

Revenue per Audited Statements
$55,682,638
Revenue Not Reported on Financial Statements
$28,616
Revenue Not Reported on Form 990
$461,203
Total Revenue per Audited Statements
$56,143,841
Total Revenue per Form 990
$55,711,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,153,780
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$53,835,827--$53,835,827
Fees for Services Management-$939,743-$939,743
Fees for Services Legal-$77,829-$77,829
Fees for Services Accounting-$61,498-$61,498
Fees for Service Investment Mgmnt Fees-$28,616-$28,616
Office Expenses-$22,341-$22,341
Other Expenses-$11,349-$11,349
Conferences and Meetings-$4,728-$4,728
Fees for Services Other-$4,258-$4,258
Insurance-$3,418-$3,418
Total Functional Expenses$53,835,827$1,153,780$0$54,989,607

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$54,989,607
Expenses per Audited Statements$54,163,606
Total Expenses per Audited Statements$54,163,606
Expenses Not Reported on Financial Statements$826,001
Other Expense Adjustments$797,385
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Payable$5,395,649
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the return has been provided to the trustees for their review and comment prior to its submission.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are made available upon request or may be examined at the address of the plan.”

Filing and Contact Details

Filer

Filer Name
Refrigeration Ac and Service Div
EIN
22-6211042
Phone
6097181323
Address
830 BEAR TAVERN ROAD, WEST TRENTON, NJ 08628

Signing Officer

Name
Jonathan D Levine
Title
Administrator
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan D Levine
Formed
1974
Legal Domicile
Nj
Voting Board Members
8
Independent Board Members
8
Employees
103

Preparer

Firm
David a Gerson CPA & Associates Pc
Address
201 W PASSAIC ST STE 405, ROCHELLE PARK, NJ 07662
Preparer
David A Gerson
Phone
2018430444
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Increase in claims payable $797385”

Raw XML AppendixShowing 400 of 443 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/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INCREASE IN CLAIMS PAYABLE $797385
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN HAS BEEN PROVIDED TO THE TRUSTEES FOR THEIR REVIEW AND COMMENT PRIOR TO ITS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST OR MAY BE EXAMINED AT THE ADDRESS OF THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE RETIREMENT BENEFITS TO PARTIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE RETIREMENT BENEFITS TO PARTIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO PROVIDE TRAINING TO APPRENTICES
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Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,170,006
Liabilities
$7,358,059
Net assets
$30,811,947
Revenue
$55,711,254
Expenses
$54,989,607
Net income
$721,647
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$38.2$7.36$30.8$55.7$55.0$0.72
2024Detailed filing. Detailed filing data is available for this year.$35.6$6.00$29.6$50.4$45.7$4.64
2023Detailed filing. Detailed filing data is available for this year.$31.0$6.42$24.6$43.8$45.5$1.69
2022Detailed filing. Detailed filing data is available for this year.$34.3$6.03$28.3$40.0$39.8$0.21
2021Detailed filing. Detailed filing data is available for this year.$34.1$5.26$28.9$36.4$33.6$2.84
2020Detailed filing. Detailed filing data is available for this year.$31.0$5.15$25.8$38.5$33.4$5.11
2019Detailed filing. Detailed filing data is available for this year.$25.4$5.62$19.8$34.7$33.1$1.62
2018Detailed filing. Detailed filing data is available for this year.$23.6$5.38$18.3$32.1$32.1$0.02
2017Detailed filing. Detailed filing data is available for this year.$23.8$5.40$18.4$28.5$29.1$0.54
2016Detailed filing. Detailed filing data is available for this year.$23.9$4.85$19.1$27.2$28.1$0.89
2015Detailed filing. Detailed filing data is available for this year.$24.9$4.34$20.5$26.4$25.6$0.80
2014Detailed filing. Detailed filing data is available for this year.$23.3$3.93$19.4$27.7$25.1$2.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$3.75$17.2$22.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$3.72$14.3$24.1
2011Summary only. Only limited summary data is available for this year.$14.5$3.59$10.9$24.8$24.9$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$3.40$10.6$23.0
Peer Organizations

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