Civic Intelligence

So Nv Operating & Maintenance Engineers Apprenticeship & Traning Tr

990 • Fiscal year 2016 • EIN 23-7087573

Jun 01, 2015 to May 31, 2016 • Filed on Oct 12, 2016

313 DeauvilleLas Vegas, NV 89106

(702) 385-5005

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

17%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

73rd percentile

10%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

76th percentile

19%

Faster revenue growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,274,001

Up $310,349 (+10%) from 2015

Net Assets

Up

$3,231,398

Up $327,628 (+11%) from 2015

Liabilities

Down

$42,603

Down $17,279 (-29%) from 2015

Revenue

Up

$1,888,946

Up $308,095 (+19%) from 2015

Expenses

Up

$1,561,318

Up $84,128 (+5.7%) from 2015

Net Income

Up

$327,628

Up $223,967 (+216%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $3,103,902Liabilities 2012: $20,078Net Assets 2012: $3,083,8242012Assets 2014: $2,841,258Liabilities 2014: $41,149Net Assets 2014: $2,800,1092014Assets 2015: $2,963,652Liabilities 2015: $59,882Net Assets 2015: $2,903,7702015Assets 2016: $3,274,001Liabilities 2016: $42,603Net Assets 2016: $3,231,3982016Assets 2017: $3,578,908Liabilities 2017: $76,354Net Assets 2017: $3,502,5542017Assets 2019: $4,103,185Liabilities 2019: $59,456Net Assets 2019: $4,043,7292019Assets 2020: $4,646,093Liabilities 2020: $72,733Net Assets 2020: $4,573,3602020Assets 2021: $4,557,009Liabilities 2021: $69,561Net Assets 2021: $4,487,4482021Assets 2022: $4,600,014Liabilities 2022: $67,690Net Assets 2022: $4,532,3242022

Highlighted filing

2016

Assets$3,274,001
Liabilities$42,603
Net Assets$3,231,398

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $999,7322012Revenue 2014: $1,026,220Expenses 2014: $1,188,614Net Income 2014: -$162,3942014Revenue 2015: $1,580,851Expenses 2015: $1,477,190Net Income 2015: $103,6612015Revenue 2016: $1,888,946Expenses 2016: $1,561,318Net Income 2016: $327,6282016Revenue 2017: $1,725,212Expenses 2017: $1,454,056Net Income 2017: $271,1562017Revenue 2019: $1,813,807Expenses 2019: $1,556,311Net Income 2019: $257,4962019Revenue 2020: $2,126,426Expenses 2020: $1,638,289Net Income 2020: $488,1372020Revenue 2021: $1,418,762Expenses 2021: $1,515,695Net Income 2021: -$96,9332021Revenue 2022: $1,692,971Expenses 2022: $1,354,084Net Income 2022: $338,8872022

Highlighted filing

2016

Revenue$1,888,946
Expenses$1,561,318
Net Income$327,628
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Oct 12, 2016
Return Version
2015v2.1
Gross Receipts
$1,888,946
Mission and Program Overview

Mission

To provide quality educational training to both apprentices and journey men and women in an ethical, respectful and responsive way to meet employer's needs for staffing and skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$665,668$1,666,885▲ $1,001,217
Savings and Temporary Cash Investments$1,523,824$882,126▼ $641,698
Land, Buildings, and Equipment, Net$741,145$679,198▼ $61,947
Inventories for Sale or Use$15,885$27,850▲ $11,965
Prepaid Expenses and Deferred Charges$17,130$17,942▲ $812
Total Assets$2,963,652$3,274,001▲ $310,349
Liabilities
Accounts Payable and Accrued Expenses$59,882$42,603▼ $17,279
Total Liabilities$59,882$42,603▼ $17,279
Net Assets / Fund Balance
Unrestricted Net Assets$2,903,770$3,231,398▲ $327,628
Total Net Assets Fund Balance$2,903,770$3,231,398▲ $327,628
Total Liabilities and Net Assets / Fund Balance$2,963,652$3,274,001▲ $310,349

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$385,152$425,434$810,586
Equipment$98,311$346,142$444,453
Land$193,501-$193,501
Other Land Buildings$2,234$66,143$68,377
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom ErvinDirector ofFT$112,546$43,827$156,373
Tom ErvinDirector of Training-$112,546$43,827$156,373

Board Members and Trustees

NameTitle
Dave MckinnisTrustee
Ed CurlyTrustee
Joan KaneTrustee
John BareTrustee
Michael SilviaTrustee
Pete RicciardoTrustee
Robert BrunaTrustee
TOM O'MAHARTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$16,568
Program Service Revenue
$1,686,479
Investment Income
$10,066
Other Revenue
$175,833
Change in Net Assets
$327,628

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,888,695
Revenue Not Reported on Financial Statements
$251
Total Revenue per Audited Statements
$1,888,695
Total Revenue per Form 990
$1,888,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$837,739
Other Expenses$723,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$539,871--$539,871
All Other Expenses$171,435--$171,435
Pension Plan Contributions$151,076--$151,076
Other Employee Benefits$95,908--$95,908
Depreciation Depletion$70,047--$70,047
Payroll Taxes$50,884--$50,884
Fees for Services Accounting$39,826--$39,826
Other Expenses$38,607--$38,607
Conferences and Meetings$23,560--$23,560
Travel$2,333--$2,333
Total Functional Expenses$1,561,318$0$0$1,561,318

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,561,318
Expenses per Audited Statements$1,561,067
Total Expenses per Audited Statements$1,561,067
Expenses Not Reported on Financial Statements$251
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
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
Yes
Other officer compensation reviewed
Yes
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 11B

A copy of the 990 is reviewed by the director of training.

Form 990, Page 6, Part VI, Line 15A

The board compares compensation from other similar programs to ensure adequate compensation of coordinator. The board reviews employees' performance and salary on an annual basis.

Form 990, Page 6, Part VI, Line 15B

The board reviews salary and performance on an annual basis.

Form 990, Page 6, Part VI, Line 19

The trust makes available, upon request, its governing documents, conflict of interest policy, and financial statements.

Filing and Contact Details

Filer

Filer Name
So Nv Operating & Maintenance
EIN
23-7087573
Phone
7023855005
Address
313 DEAUVILLE, LAS VEGAS, NV 89106

Signing Officer

Name
Tom Ervin
Title
Director of Training
Phone
7023855005
Signed
2016-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Ervin
Formed
1979
Legal Domicile
Nv
Voting Board Members
8
Independent Board Members
8
Employees
33

Preparer

Firm
Layton Layton & Tobler Llp Cpas
Address
606 SOUTH NINTH STREET, LAS VEGAS, NV 89101-7013
Preparer
Donald R Layton CPA
Phone
7023841995
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Shop expendibles 34,361 0 0 casual labor 33,599 0 0 utilities 20,191 0 0 repairs and maintenance 20,071 0 0 miscellaneous 17,149 0 0 graduation dinner 17,128 0 0 telephone 10,850 0 0 automobile expense 7,296 0 0 payroll taxes-workmans co 3,766 0 0 administrative fees 2,309 0 0 shop equipment 2,198 0 0 dues & subscriptions 1,533 0 0 bank charges 779 0 0 taxes and licenses 205 0 0

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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0193501
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02234
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066143
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt068377
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0251
IRS990ScheduleD/RevenueSubtotalAmt01888695
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0679198
IRS990ScheduleD/TotalExpensesPerForm990Amt01561318
IRS990ScheduleD/TotalRevenuePerForm990Amt01888946
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01888695
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01561067
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BI-ANNUALLY THE FUND ADVERTISES FOR NEW APPRENTICES. THE AD STATES "IT DOES NOT DISCRIMINATE ON THE BASIS OF SEX, RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF THE EDUCATION POLICIES, ADMISSION POLICIES AND OTHER SCHOOL ADMINISTRATIVE PROGRAMS".
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECORDS REGARDING THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY ETC ARE NOT MAINTAINED BY THE APPRENTICESHIP PROGRAM. THE TRUST DOES NOT AWARD SCHOLARSHIPS. THE TRUST DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THROUGH APPLICATION BY THE COMMUNITY COLLEGE OF SOUTHERN NEVADA, THE TRUST RECEIVES GRANT MONEY FROM THE STATE OF NEVADA ON AN ANNUAL BASIS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0112546
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt043827
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TOM ERVIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR OF TRAINING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0156373
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS REVIEWED BY THE DIRECTOR OF TRAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD COMPARES COMPENSATION FROM OTHER SIMILAR PROGRAMS TO ENSURE ADEQUATE COMPENSATION OF COORDINATOR. THE BOARD REVIEWS EMPLOYEES' PERFORMANCE AND SALARY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS SALARY AND PERFORMANCE ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUST MAKES AVAILABLE, UPON REQUEST, ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SHOP EXPENDIBLES 34,361 0 0 CASUAL LABOR 33,599 0 0 UTILITIES 20,191 0 0 REPAIRS AND MAINTENANCE 20,071 0 0 MISCELLANEOUS 17,149 0 0 GRADUATION DINNER 17,128 0 0 TELEPHONE 10,850 0 0 AUTOMOBILE EXPENSE 7,296 0 0 PAYROLL TAXES-WORKMANS CO 3,766 0 0 ADMINISTRATIVE FEES 2,309 0 0 SHOP EQUIPMENT 2,198 0 0 DUES & SUBSCRIPTIONS 1,533 0 0 BANK CHARGES 779 0 0 TAXES AND LICENSES 205 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02963652
IRS990/TotalAssetsEOYAmt03274001
IRS990/TotalAssetsGrp/BOYAmt02963652
IRS990/TotalAssetsGrp/EOYAmt03274001
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt016568
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01561318
IRS990/TotalFunctionalExpensesGrp/TotalAmt01561318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059882
IRS990/TotalLiabilitiesEOYAmt042603
IRS990/TotalLiabilitiesGrp/BOYAmt059882
IRS990/TotalLiabilitiesGrp/EOYAmt042603
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02903770
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03231398
IRS990/TotalOtherCompensationAmt043827
IRS990/TotalProgramServiceExpensesAmt01561318
IRS990/TotalProgramServiceRevenueAmt01686479
IRS990/TotalReportableCompFromOrgAmt0112546
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01872378
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01888946
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02963652
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03274001
IRS990/TravelGrp/ProgramServicesAmt02333
IRS990/TravelGrp/TotalAmt02333
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02903770
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03231398
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM ERVIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF TRAINING
ReturnHeader/BusinessOfficerGrp/PhoneNum07023855005
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SO NV OPERATING & MAINTENANCE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ENGINEERS APPRENTICESHIP & TRAIN TR
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0237087573
ReturnHeader/Filer/PhoneNum07023855005
ReturnHeader/Filer/USAddress/AddressLine1Txt0313 DEAUVILLE
ReturnHeader/Filer/USAddress/CityNm0LAS VEGAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089106
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880176927
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAYTON LAYTON & TOBLER LLP CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0606 SOUTH NINTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAS VEGAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0891017013
ReturnHeader/PreparerPersonGrp/PhoneNum07023841995
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD R LAYTON CPA
ReturnHeader/ReturnTs02016-10-13T17:56:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-06-01

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