Civic Intelligence

So Nv Operating & Maintenance Engineers Apprenticeship & Traning Tr

990 • Fiscal year 2019 • EIN 23-7087573

Jun 01, 2018 to May 31, 2019 • Filed on Feb 06, 2020

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

30th percentile

0.01x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.03x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

61st percentile

7.1%

Faster asset growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Revenue Growth

46th percentile

2.5%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Assets

Up

$4,103,185

Up $524,277 (+15%) from 2017

Net Assets

Up

$4,043,729

Up $541,175 (+15%) from 2017

Liabilities

Down

$59,456

Down $16,898 (-22%) from 2017

Revenue

Up

$1,813,807

Up $88,595 (+5.1%) from 2017

Expenses

Up

$1,556,311

Up $102,255 (+7.0%) from 2017

Net Income

Down

$257,496

Down $13,660 (-5.0%) from 2017

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

2019

Assets$4,103,185
Liabilities$59,456
Net Assets$4,043,729

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

2019

Revenue$1,813,807
Expenses$1,556,311
Net Income$257,496
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 6, 2020
Return Version
2018v3.2
Gross Receipts
$1,813,807
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$2,053,130$1,813,106▼ $240,024
Savings and Temporary Cash Investments$1,120,419$1,651,655▲ $531,236
Land, Buildings, and Equipment, Net$611,861$576,191▼ $35,670
Inventories for Sale or Use$45,549$36,510▼ $9,039
Prepaid Expenses and Deferred Charges$18,210$17,304▼ $906
Accounts Receivable-$8,419-
Total Assets$3,849,169$4,103,185▲ $254,016
Liabilities
Accounts Payable and Accrued Expenses$62,936$59,456▼ $3,480
Total Liabilities$62,936$59,456▼ $3,480
Net Assets / Fund Balance
Unrestricted Net Assets$3,786,233$4,043,729▲ $257,496
Total Net Assets Fund Balance$3,786,233$4,043,729▲ $257,496
Total Liabilities and Net Assets / Fund Balance$3,849,169$4,103,185▲ $254,016

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$334,731$503,641$838,372
Equipment$40,399$357,226$397,625
Land$193,501-$193,501
Other Land Buildings$7,560$69,973$77,533
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom ErvinDirector ofFT$113,255$54,200$167,455
Tom ErvinDirector of Training-$113,255$54,200$167,455

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,661,365
Investment Income
$36,649
Other Revenue
$115,793
Change in Net Assets
$257,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,813,807
Total Revenue per Audited Statements
$1,813,807
Total Revenue per Form 990
$1,813,807
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$933,294
Other Expenses$623,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$616,477--$616,477
All Other Expenses$169,717--$169,717
Pension Plan Contributions$169,203--$169,203
Other Employee Benefits$89,339--$89,339
Payroll Taxes$58,275--$58,275
Fees for Services Accounting$52,562--$52,562
Depreciation Depletion$50,039--$50,039
Other Expenses$39,061--$39,061
Conferences and Meetings$21,398--$21,398
Travel$3,731--$3,731
Total Functional Expenses$1,556,311$0$0$1,556,311

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,556,311
Total Expenses per Audited Statements$1,556,311
Total Expenses per Form 990$1,556,311
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
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
2020-02-06
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
28

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

Utilities 31,522 0 0 bad debt expense 21,112 0 0 graduation dinner 17,136 0 0 casual labor 16,712 0 0 shop equipment 14,679 0 0 miscellaneous 12,346 0 0 repairs and maintenance 11,347 0 0 shop expendibles 11,202 0 0 office ground maintenance 10,699 0 0 automobile expense 10,178 0 0 union dues 5,760 0 0 reimbursement 4,650 0 0 dues & subscriptions 1,365 0 0 bank charges 769 0 0 taxes and licenses 240 0 0 total 169,717 0 0

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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0576191
IRS990ScheduleD/TotalExpensesPerForm990Amt01556311
IRS990ScheduleD/TotalRevenuePerForm990Amt01813807
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01813807
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01556311
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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/BaseCompensationFilingOrgAmt0113255
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt054200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TOM ERVIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR OF TRAINING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0167455
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/ExplanationTxt4UTILITIES 31,522 0 0 BAD DEBT EXPENSE 21,112 0 0 GRADUATION DINNER 17,136 0 0 CASUAL LABOR 16,712 0 0 SHOP EQUIPMENT 14,679 0 0 MISCELLANEOUS 12,346 0 0 REPAIRS AND MAINTENANCE 11,347 0 0 SHOP EXPENDIBLES 11,202 0 0 OFFICE GROUND MAINTENANCE 10,699 0 0 AUTOMOBILE EXPENSE 10,178 0 0 UNION DUES 5,760 0 0 REIMBURSEMENT 4,650 0 0 DUES & SUBSCRIPTIONS 1,365 0 0 BANK CHARGES 769 0 0 TAXES AND LICENSES 240 0 0 TOTAL 169,717 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03849169
IRS990/TotalAssetsEOYAmt04103185
IRS990/TotalAssetsGrp/BOYAmt03849169
IRS990/TotalAssetsGrp/EOYAmt04103185
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01556311
IRS990/TotalFunctionalExpensesGrp/TotalAmt01556311
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062936
IRS990/TotalLiabilitiesEOYAmt059456
IRS990/TotalLiabilitiesGrp/BOYAmt062936
IRS990/TotalLiabilitiesGrp/EOYAmt059456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03786233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04043729
IRS990/TotalOtherCompensationAmt054200
IRS990/TotalProgramServiceExpensesAmt01556311
IRS990/TotalProgramServiceRevenueAmt01661365
IRS990/TotalReportableCompFromOrgAmt0113255
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01813807
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01813807
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03849169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04103185
IRS990/TravelGrp/ProgramServicesAmt03731
IRS990/TravelGrp/TotalAmt03731
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03786233
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04043729
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0313 DEAUVILLE
IRS990/USAddress/CityNm0LAS VEGAS
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089106
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM ERVIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF TRAINING
ReturnHeader/BusinessOfficerGrp/PhoneNum07023855005
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-06
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/FilingSecurityInformation/AtSubmissionCreationDeviceId064451CCF400209523D99C2E3C5068AE947C63209
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E7E06F2B1D94D29DEAB0A064B1F4233C81C5E629
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.71.206.172
ReturnHeader/FilingSecurityInformation/IPDt02020-02-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm017:19:04
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

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