Civic Intelligence

South Central Laborers Training and Appr

EIN 23-7305928 • 501(c)3 • Livonia, LA

Profile

To provide training and education of workers which are beneficial to the construction industry in the state of louisiana and mississippi.

PO Box 376Livonia, LA 70755

n/A

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

9th percentile

-37%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

13th percentile

-12%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,269,196

Down $175,754 (-12%) from 2017

Liabilities

Down

$1,699

Down $157 (-8.5%) from 2017

Net Assets

Down

$1,267,497

Down $175,597 (-12%) from 2017

Revenue

Down

$471,522

Down $61,698 (-12%) from 2017

Expenses

Down

$646,954

Down $81,437 (-11%) from 2017

Net Income

Up

-$175,432

Up $19,739 (+10%) from 2017

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,427,870Liabilities 2010: $14,931Net Assets 2010: $2,412,9392010Assets 2012: $2,202,541Liabilities 2012: $3,032Net Assets 2012: $2,199,5092012Assets 2013: $1,938,592Liabilities 2013: $3,292Net Assets 2013: $1,935,3002013Assets 2014: $1,760,493Liabilities 2014: $6,486Net Assets 2014: $1,754,0072014Assets 2015: $1,751,270Liabilities 2015: $1,726Net Assets 2015: $1,749,5442015Assets 2016: $1,641,951Liabilities 2016: $1,650Net Assets 2016: $1,640,3012016Assets 2017: $1,444,950Liabilities 2017: $1,856Net Assets 2017: $1,443,0942017Assets 2018: $1,269,196Liabilities 2018: $1,699Net Assets 2018: $1,267,4972018

Highlighted filing

2018

Assets$1,269,196
Liabilities$1,699
Net Assets$1,267,497

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,556,9442010Expenses 2012: $1,039,1522012Expenses 2013: $914,1032013Revenue 2014: $734,445Expenses 2014: $914,909Net Income 2014: -$180,4642014Revenue 2015: $784,503Expenses 2015: $787,102Net Income 2015: -$2,5992015Revenue 2016: $613,018Expenses 2016: $721,869Net Income 2016: -$108,8512016Revenue 2017: $533,220Expenses 2017: $728,391Net Income 2017: -$195,1712017Revenue 2018: $471,522Expenses 2018: $646,954Net Income 2018: -$175,4322018

Highlighted filing

2018

Revenue$471,522
Expenses$646,954
Net Income-$175,432

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Jul 31, 2018
Return Version
2017v2.3
Gross Receipts
$471,522
Mission and Program Overview

Mission

To provide training and education of workers which are beneficial to the construction industry in the states of louisiana and mississippi.

Provide training and education of workers in the skills and jobs which are beneficial to the construction industry in the states of louisiana and mississippi.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,049,362$774,197▼ $275,165
Cash and Non-Interest-Bearing Accounts$111,511$256,345▲ $144,834
Land, Buildings, and Equipment, Net$281,047$234,561▼ $46,486
Accounts Receivable$3,030$4,093▲ $1,063
Total Assets$1,444,950$1,269,196▼ $175,754
Liabilities
Accounts Payable and Accrued Expenses$1,856$1,699▼ $157
Total Liabilities$1,856$1,699▼ $157
Net Assets / Fund Balance
Unrestricted Net Assets$1,443,094$1,267,497▼ $175,597
Total Net Assets Fund Balance$1,443,094$1,267,497▼ $175,597
Total Liabilities and Net Assets / Fund Balance$1,444,950$1,269,196▼ $175,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$128,640$1,503,986-
Land$81,779--
Equipment$24,142$419,324-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James R GuehoDirector, TrusteeFT$76,364$4,019$80,383

Board Members and Trustees

NameTitle
Stephen E FarnerTrustee, Chairman
Dennis MillerTrustee
Glenn FarnerTrustee
Ken LivingstonTrustee
Michael DemouyTrustee
Ken NaquinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$443,602
Program Service Revenue
$0
Investment Income
$11,182
Other Revenue
$16,738
Change in Net Assets
$-175,432

Audited Revenue Reconciliation

Revenue per Audited Statements
$471,522
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-165
Total Revenue per Audited Statements
$471,357
Total Revenue per Form 990
$471,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$411,366
Other Expenses$235,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,187$127,345-$202,532
Other Employee Benefits$1,632$103,944-$105,576
Comp Disqual Persons-$80,383-$80,383
Depreciation Depletion-$48,266-$48,266
Insurance-$48,124-$48,124
Occupancy-$33,099-$33,099
Payroll Taxes$6,245$16,630-$22,875
Fees for Services Accounting-$18,454-$18,454
Fees for Services Legal-$9,740-$9,740
Office Expenses$3,444$6,113-$9,557
Travel-$4,394-$4,394
Conferences and Meetings-$4,077-$4,077
Other Expenses$25,214$2,364-$2,364
All Other Expenses-$201-$201
Fees for Service Investment Mgmnt Fees-$50-$50
Total Functional Expenses$111,722$535,232$0$646,954

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$646,954
Total Expenses per Audited Statements$646,954
Total Expenses per Form 990$646,954
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

A copy of the 990 will be emailed to the chairman and secretary (the executive board) for approval.

Form 990, Part VI, Section B, Line 12C

Any trustee, principal officer or committee member must disclose any conflicts of interest and all material facts to the directors and members of the committee after disclosure. The directors and members of the committee will discuss and vote on whether a conflict exists. If so, they will take appropriate steps to attempt to resolve the conflict.

Form 990, Part VI, Section B, Line 15

Compensation is determined by the board of trustees in executive session.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
South Central Laborers Training and
EIN
23-7305928
Phone
2256372311
Address
PO BOX 376, LIVONIA, LA 70755

Signing Officer

Name
James Randy Gueho
Title
Director
Phone
2256372311
Signed
2018-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Randy Gueho
Formed
1972
Legal Domicile
La
Voting Board Members
7
Independent Board Members
6
Employees
5
Volunteers
6

Preparer

Firm
Postlethwaite & Netterville
Address
8550 UNITED PLAZA BLVD SUITE 1001, BATON ROUGE, LA 70809
Preparer
Jon Leblanc
Phone
2259224600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's process has not changed from the filing of the previous form 990.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the fund's management to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination. Management has analyzed the tax positions taken by the fund, and has concluded that as of may 31, 2018, 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 fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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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 THE FUND'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF MAY 31, 2018, 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 FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0234561
IRS990ScheduleD/TotalExpensesPerForm990Amt0646954
IRS990ScheduleD/TotalRevenuePerForm990Amt0471522
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0471357
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0646954
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SCLTAF HAS USED BROCHURES AND FLYERS FOR THE PURPOSE OF RECRUITING PARTICIPANTS FOR TRAINING GRANTS AND APPRENTICESHIP.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCLTAF DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. SCLTAF DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WILL BE EMAILED TO THE CHAIRMAN AND SECRETARY (THE EXECUTIVE BOARD) FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY TRUSTEE, PRINCIPAL OFFICER OR COMMITTEE MEMBER MUST DISCLOSE ANY CONFLICTS OF INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEE AFTER DISCLOSURE. THE DIRECTORS AND MEMBERS OF THE COMMITTEE WILL DISCUSS AND VOTE ON WHETHER A CONFLICT EXISTS. IF SO, THEY WILL TAKE APPROPRIATE STEPS TO ATTEMPT TO RESOLVE THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES IN EXECUTIVE SESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S PROCESS HAS NOT CHANGED FROM THE FILING OF THE PREVIOUS FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01444950
IRS990/TotalAssetsEOYAmt01269196
IRS990/TotalAssetsGrp/BOYAmt01444950
IRS990/TotalAssetsGrp/EOYAmt01269196
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0443602
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0535232
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111722
IRS990/TotalFunctionalExpensesGrp/TotalAmt0646954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01856
IRS990/TotalLiabilitiesEOYAmt01699
IRS990/TotalLiabilitiesGrp/BOYAmt01856
IRS990/TotalLiabilitiesGrp/EOYAmt01699
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01443094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01267497
IRS990/TotalOtherCompensationAmt04019
IRS990/TotalProgramServiceExpensesAmt0111722
IRS990/TotalReportableCompFromOrgAmt076364
IRS990/TotalRevenueGrp/ExclusionAmt021524
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06396
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0471522
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01444950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01269196
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04394
IRS990/TravelGrp/TotalAmt04394
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01443094
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01267497
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 376
IRS990/USAddress/CityNm0LIVONIA
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070755
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SCLTF.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES RANDY GUEHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02256372311
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CENTRAL LABORERS TRAINING AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0237305928
ReturnHeader/Filer/PhoneNum02256372311
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 376
ReturnHeader/Filer/USAddress/CityNm0LIVONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070755
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId075FA595C8BBA6C89310CFB8E12D10BFC70E13D1A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId095F045FDE95B5E14AE2894C61C447D708CE36DBD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0206.124.204.139
ReturnHeader/FilingSecurityInformation/IPDt02018-07-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:13:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721202445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POSTLETHWAITE & NETTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08550 UNITED PLAZA BLVD SUITE 1001
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATON ROUGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070809
ReturnHeader/PreparerPersonGrp/PhoneNum02259224600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON LEBLANC
ReturnHeader/ReturnTs02018-08-13T16:52:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

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