Civic Intelligence

Middle Tennessee Piping Industry Promotion Fund

EIN 23-7334706 • 501(c)6 • Nashville, TN

Profile

Promote & develop high industry standards.

530 Woody Crest AvenueNashville, TN 37210

n/A

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.06x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

89th percentile

27%

Higher net margin than 89% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

53rd percentile

5.1%

Faster asset growth than 53% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

42%

Faster revenue growth than 90% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$644,413

Up $92,368 (+17%) from 2022

Liabilities

Flat

$7,035

Flat from 2022

Net Assets

Up

$637,378

Up $92,368 (+17%) from 2022

Operations
Liabilities / Revenue54th percentileNet Margin89th percentile

Revenue

Up

$114,426

Up $35,140 (+44%) from 2022

Expenses

Up

$83,177

Up $76,847 (+1214%) from 2022

Net Income

Down

$31,249

Down $41,707 (-57%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$800K$600K$400K$200K$0Assets 2014: $272,486Liabilities 2014: $0Net Assets 2014: $272,4862014Assets 2017: $313,877Liabilities 2017: $0Net Assets 2017: $313,8772017Assets 2018: $350,624Liabilities 2018: $7,371Net Assets 2018: $343,2532018Assets 2019: $392,174Liabilities 2019: $7,035Net Assets 2019: $385,1392019Assets 2020: $433,601Liabilities 2020: $7,035Net Assets 2020: $426,5662020Assets 2022: $552,045Liabilities 2022: $7,035Net Assets 2022: $545,0102022Assets 2024: $644,413Liabilities 2024: $7,035Net Assets 2024: $637,3782024

Highlighted filing

2024

Assets$644,413
Liabilities$7,035
Net Assets$637,378
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

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

$150K$100K$50K$0-$50KRevenue 2014: $32,655Expenses 2014: $43,825Net Income 2014: -$11,1702014Revenue 2017: $45,851Expenses 2017: $26,308Net Income 2017: $19,5432017Revenue 2018: $36,871Expenses 2018: $7,495Net Income 2018: $29,3762018Revenue 2019: $55,318Expenses 2019: $13,432Net Income 2019: $41,8862019Revenue 2020: $45,486Expenses 2020: $4,059Net Income 2020: $41,4272020Revenue 2022: $79,286Expenses 2022: $6,330Net Income 2022: $72,9562022Revenue 2024: $114,426Expenses 2024: $83,177Net Income 2024: $31,2492024

Highlighted filing

2024

Revenue$114,426
Expenses$83,177
Net Income$31,249
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$644,413
Liabilities
$7,035
Net assets
$637,378
Revenue
$114,426
Expenses
$83,177
Net income
$31,249
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.07$6.37$1.14$0.83$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.52$0.07$5.45$0.79$0.06$0.73
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.07$4.27$0.45$0.04$0.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.07$3.85$0.55$0.13$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.51$0.07$3.43$0.37$0.07$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.00$3.14$0.46$0.26$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$0.33$0.44$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Nov 3, 2025
Return Version
2023v6.0
Gross Receipts
$114,426
Mission and Program Overview

Mission

Promote & develop high industry standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$312,158$316,801▲ $4,643
Cash and Non-Interest-Bearing Accounts$270,073$297,189▲ $27,116
Investments in Publicly Traded Securities$30,933$30,423▼ $510
Total Assets$613,164$644,413▲ $31,249
Liabilities
Other Liabilities$7,035$7,035→ $0
Total Liabilities$7,035$7,035→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$606,129$637,378▲ $31,249
Total Net Assets Fund Balance$606,129$637,378▲ $31,249
Total Liabilities and Net Assets / Fund Balance$613,164$644,413▲ $31,249
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Charlie RialPresident
Terry RuckerSecretary-tr
Oddie GravesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$96,738
Investment Income
$17,688
Other Revenue
$0
Change in Net Assets
$31,249

Audited Revenue Reconciliation

Revenue per Audited Statements
$114,426
Total Revenue per Audited Statements
$114,426
Total Revenue per Form 990
$114,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,177
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
Other Expenses---$152
Total Functional Expenses$0$0$0$83,177

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$83,177
Total Expenses per Audited Statements$83,177
Total Expenses per Form 990$83,177
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Apprenticeship Fund$7,035
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 7A

“The board of trustees are elected by the membership of the industry”

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

“Trustees review prior to filing”

Form 990, Page 6, Part VI, Line 12C

“Officers meet on a regular basis to discuss any conflicts which may arise.”

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

“The board of trustees are not compensated in any way. The industry fund does not have any employees.”

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

“The board of trustees are not compensated in any way. The industry fund does not have any employees.”

Form 990, Page 6, Part VI, Line 19

“Documents along with audit report and form 990 kept by trustees and available upon request.”

Filing and Contact Details

Filer

Filer Name
Middle Tennessee Piping Industry
EIN
23-7334706
Phone
6152442030
Address
530 WOODY CREST AVENUE, NASHVILLE, TN 37210

Signing Officer

Name
Charlie Rial
Title
President
Phone
6152442030
Signed
2025-11-03

Organization Details

Principal Officer
Charlie Rial
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Daniels Irwin & Aylor
Address
223 MADISON STREET SUITE 112, MADISON, TN 37115-3660
Preparer
Douglas a Irwin
Phone
6158686008
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The promotion and development of high industry standards.”

Raw XML Appendix248 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum06152442030
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TR
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/FSAuditedInd0false
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0114426
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt017688
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017688
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt030933
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0606129
IRS990/NetAssetsOrFundBalancesEOYAmt0637378
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0606129
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0637378
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0PROMOTION PROGRAM MCA
IRS990/OtherExpensesGrp/Desc1OFFICE EXPENSE
IRS990/OtherExpensesGrp/TotalAmt083025
IRS990/OtherExpensesGrp/TotalAmt1152
IRS990/OtherLiabilitiesGrp/BOYAmt07035
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IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES ARE ELECTED BY THE MEMBERSHIP OF THE INDUSTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS MEET ON A REGULAR BASIS TO DISCUSS ANY CONFLICTS WHICH MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. THE INDUSTRY FUND DOES NOT HAVE ANY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. THE INDUSTRY FUND DOES NOT HAVE ANY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ALONG WITH AUDIT REPORT AND FORM 990 KEPT BY TRUSTEES AND AVAILABLE UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLIE RIAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06152442030
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROMOTION FUND
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0237334706
ReturnHeader/Filer/PhoneNum06152442030
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0223 MADISON STREET SUITE 112
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0371153660
ReturnHeader/PreparerPersonGrp/PhoneNum06158686008
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS A IRWIN
ReturnHeader/ReturnTs02025-11-04T00:48:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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