Civic Intelligence

Local Union 1319 Occupational Safety Health & Educ Trust Fund

990 • Fiscal year 2018 • EIN 23-7660418

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 30, 2019

225 Division StreetKingston, PA 18704

(570) 287-2066

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Net Margin

98th percentile

59%

Higher net margin than 98% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$218,514

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Asset Growth

87th percentile

21%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

14%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$12,473,419

Up $2,141,535 (+21%) from 2017

Net Assets

Up

$12,447,066

Up $2,144,685 (+21%) from 2017

Liabilities

Down

$26,353

Down $3,150 (-11%) from 2017

Revenue

Up

$3,652,917

Up $441,847 (+14%) from 2017

Expenses

Up

$1,508,232

Up $302,767 (+25%) from 2017

Net Income

Up

$2,144,685

Up $139,080 (+6.9%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $1,828,588Liabilities 2011: $7,382Net Assets 2011: $1,821,2062011Assets 2012: $2,454,056Liabilities 2012: $59,188Net Assets 2012: $2,394,8682012Assets 2013: $3,749,676Liabilities 2013: $47,145Net Assets 2013: $3,702,5312013Assets 2014: $5,638,816Liabilities 2014: $41,357Net Assets 2014: $5,597,4592014Assets 2015: $7,218,906Liabilities 2015: $36,756Net Assets 2015: $7,182,1502015Assets 2016: $8,335,149Liabilities 2016: $38,373Net Assets 2016: $8,296,7762016Assets 2017: $10,331,884Liabilities 2017: $29,503Net Assets 2017: $10,302,3812017Assets 2018: $12,473,419Liabilities 2018: $26,353Net Assets 2018: $12,447,0662018Assets 2019: $14,213,019Liabilities 2019: $33,096Net Assets 2019: $14,179,9232019Assets 2020: $15,776,876Liabilities 2020: $42,542Net Assets 2020: $15,734,3342020Assets 2021: $16,986,571Liabilities 2021: $67,878Net Assets 2021: $16,918,6932021Assets 2022: $18,833,936Liabilities 2022: $33,654Net Assets 2022: $18,800,2822022Assets 2023: $20,689,759Liabilities 2023: $36,405Net Assets 2023: $20,653,3542023Assets 2024: $24,000,705Liabilities 2024: $60,581Net Assets 2024: $23,940,1242024

Highlighted filing

2018

Assets$12,473,419
Liabilities$26,353
Net Assets$12,447,066

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2011: $311,2782011Expenses 2012: $535,0652012Revenue 2013: $2,119,950Expenses 2013: $812,287Net Income 2013: $1,307,6632013Revenue 2014: $2,815,997Expenses 2014: $921,069Net Income 2014: $1,894,9282014Revenue 2015: $2,662,497Expenses 2015: $1,077,806Net Income 2015: $1,584,6912015Revenue 2016: $2,144,183Expenses 2016: $1,029,557Net Income 2016: $1,114,6262016Revenue 2017: $3,211,070Expenses 2017: $1,205,465Net Income 2017: $2,005,6052017Revenue 2018: $3,652,917Expenses 2018: $1,508,232Net Income 2018: $2,144,6852018Revenue 2019: $3,446,827Expenses 2019: $1,713,970Net Income 2019: $1,732,8572019Revenue 2020: $3,187,182Expenses 2020: $1,632,771Net Income 2020: $1,554,4112020Revenue 2021: $2,791,607Expenses 2021: $1,607,248Net Income 2021: $1,184,3592021Revenue 2022: $3,540,294Expenses 2022: $1,658,705Net Income 2022: $1,881,5892022Revenue 2023: $3,536,836Expenses 2023: $1,683,764Net Income 2023: $1,853,0722023Revenue 2024: $5,022,605Expenses 2024: $1,770,916Net Income 2024: $3,251,6892024

Highlighted filing

2018

Revenue$3,652,917
Expenses$1,508,232
Net Income$2,144,685
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 30, 2019
Return Version
2018v3.1
Gross Receipts
$3,652,917
Mission and Program Overview

Mission

Occupational health, safety and education for members of ibew local 1319

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,400,299$10,495,574▲ $2,095,275
Land, Buildings, and Equipment, Net$1,457,430$1,471,661▲ $14,231
Accounts Receivable$331,754$294,757▼ $36,997
Inventories for Sale or Use$142,401$211,427▲ $69,026
Total Assets$10,331,884$12,473,419▲ $2,141,535
Liabilities
Accounts Payable and Accrued Expenses$29,503$26,353▼ $3,150
Total Liabilities$29,503$26,353▼ $3,150
Net Assets / Fund Balance
Unrestricted Net Assets$10,302,381$12,447,066▲ $2,144,685
Total Net Assets Fund Balance$10,302,381$12,447,066▲ $2,144,685
Total Liabilities and Net Assets / Fund Balance$10,331,884$12,473,419▲ $2,141,535

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,188,107--
Other Land Buildings$-156,781$156,781-
Land$280,710--
Equipment$159,625--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John RomanowskiSafety DirecFT$171,069$47,445$218,514
John RomanowskiSafety Director-$171,069$47,445$218,514
Justin BurridgeAsst SafetyFT$151,296$43,920$195,216
Justin BurridgeAsst Safety Director-$151,296$43,920$195,216

Board Members and Trustees

NameTitle
James CollinsMgmt Trustee
Jamie AtkinsMgmt Trustee
Willard WolfMgmt Trustee
David BlauerUnion Truste
Henry StanskiUnion Truste
Robert ReillyUnion Truste
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,537,606
Investment Income
$115,311
Other Revenue
$0
Change in Net Assets
$2,144,685

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,652,917
Total Revenue per Audited Statements
$3,652,917
Total Revenue per Form 990
$3,652,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$938,560
Salaries, Compensation, and Employee Benefits$569,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,065--$419,065
All Other Expenses$219,240--$219,240
Other Employee Benefits$121,068--$121,068
Other Expenses$107,015--$107,015
Occupancy$31,720--$31,720
Payroll Taxes$29,539--$29,539
Fees for Services Accounting$7,000--$7,000
Fees for Services Legal$3,820--$3,820
Total Functional Expenses$1,508,232$0$0$1,508,232

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,508,232
Total Expenses per Audited Statements$1,508,232
Total Expenses per Form 990$1,508,232
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Copy of form 990 was mailed to the office location of the union and management trustee's

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

YES

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Local Union 1319 Ibew Occupational
EIN
23-7660418
Phone
5702872066
Address
225 DIVISION STREET, KINGSTON, PA 18704

Signing Officer

Name
John Romanowski
Title
Safety Director
Phone
5702872066
Signed
2019-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Romanowski
Formed
1990
Legal Domicile
Pa
Voting Board Members
0
Independent Board Members
0
Employees
3

Preparer

Firm
William L Mckernan CPA
Address
1133 DEKALB PIKE, BLUE BELL, PA 19422-1813
Preparer
William L Mckernan CPA
Phone
6102777921
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Training building 32,272 0 0 books, subscriptions, ref 32,026 0 0 insurance - liability, d& 31,790 0 0 boot reimbursement progra 17,456 0 0 harnesses & lanyards 16,306 0 0 travel 9,140 0 0 2015 chevy silverado 8,731 0 0 2016 ford f-150 8,517 0 0 office supplies 8,320 0 0 telephone 6,954 0 0 automobile expense 6,929 0 0 staff development 5,516 0 0 conference, convention, m 5,286 0 0 equipment rental & mainte 4,640 0 0 apprentice clases - meals 4,271 0 0 safety glases 2,455 0 0 memberships and dues 1,985 0 0 printing & copying 1,937 0 0 instructor reimbursement 1,928 0 0 2 40' storage containers 1,548 0 0 10 tables & 30 chairs 1,494 0 0 postage, mailing service 1,455 0 0 outside contract services 1,413 0 0 property insurance 1,268 0 0 smartboard, pod & wiring 1,239 0 0 office furniture - new office 1,227 0 0 computer - karen 823 0 0 40' storage container 817 0 0 copier 727 0 0 computer 674 0 0 tractor 636 0 0 laptop - gary 566 0 0 other costs 150 0 0 storage cabinet 58 0 0 blinds - training office 42 0 0 bond refund - luzerne county -1,356 0 0 total 219,240 0 0

Raw XML Appendix347 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN ROMANOWSKI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JUSTIN BURRIDGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SAFETY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASST SAFETY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0218514
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1195216
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 WAS MAILED TO THE OFFICE LOCATION OF THE UNION AND MANAGEMENT TRUSTEE'S
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAINING BUILDING 32,272 0 0 BOOKS, SUBSCRIPTIONS, REF 32,026 0 0 INSURANCE - LIABILITY, D& 31,790 0 0 BOOT REIMBURSEMENT PROGRA 17,456 0 0 HARNESSES & LANYARDS 16,306 0 0 TRAVEL 9,140 0 0 2015 CHEVY SILVERADO 8,731 0 0 2016 FORD F-150 8,517 0 0 OFFICE SUPPLIES 8,320 0 0 TELEPHONE 6,954 0 0 AUTOMOBILE EXPENSE 6,929 0 0 STAFF DEVELOPMENT 5,516 0 0 CONFERENCE, CONVENTION, M 5,286 0 0 EQUIPMENT RENTAL & MAINTE 4,640 0 0 APPRENTICE CLASES - MEALS 4,271 0 0 SAFETY GLASES 2,455 0 0 MEMBERSHIPS AND DUES 1,985 0 0 PRINTING & COPYING 1,937 0 0 INSTRUCTOR REIMBURSEMENT 1,928 0 0 2 40' STORAGE CONTAINERS 1,548 0 0 10 TABLES & 30 CHAIRS 1,494 0 0 POSTAGE, MAILING SERVICE 1,455 0 0 OUTSIDE CONTRACT SERVICES 1,413 0 0 PROPERTY INSURANCE 1,268 0 0 SMARTBOARD, POD & WIRING 1,239 0 0 OFFICE FURNITURE - NEW OFFICE 1,227 0 0 COMPUTER - KAREN 823 0 0 40' STORAGE CONTAINER 817 0 0 COPIER 727 0 0 COMPUTER 674 0 0 TRACTOR 636 0 0 LAPTOP - GARY 566 0 0 OTHER COSTS 150 0 0 STORAGE CABINET 58 0 0 BLINDS - TRAINING OFFICE 42 0 0 BOND REFUND - LUZERNE COUNTY -1,356 0 0 TOTAL 219,240 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010331884
IRS990/TotalAssetsEOYAmt012473419
IRS990/TotalAssetsGrp/BOYAmt010331884
IRS990/TotalAssetsGrp/EOYAmt012473419
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01508232
IRS990/TotalFunctionalExpensesGrp/TotalAmt01508232
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029503
IRS990/TotalLiabilitiesEOYAmt026353
IRS990/TotalLiabilitiesGrp/BOYAmt029503
IRS990/TotalLiabilitiesGrp/EOYAmt026353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010302381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012447066
IRS990/TotalOtherCompensationAmt091365
IRS990/TotalProgramServiceExpensesAmt01508232
IRS990/TotalProgramServiceRevenueAmt03537606
IRS990/TotalReportableCompFromOrgAmt0322365
IRS990/TotalRevenueGrp/ExclusionAmt0115311
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03537606
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03652917
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010331884
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012473419
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt010302381
IRS990/UnrestrictedNetAssetsGrp/EOYAmt012447066
IRS990/USAddress/AddressLine1Txt0378 WARREN AVENUE
IRS990/USAddress/CityNm0KINGSTON
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018704
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN ROMANOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SAFETY DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05702872066
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL UNION 1319 IBEW OCCUPATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SAFETY HEALTH AND EDUC TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0237660418
ReturnHeader/Filer/PhoneNum05702872066
ReturnHeader/Filer/USAddress/AddressLine1Txt0225 DIVISION STREET
ReturnHeader/Filer/USAddress/CityNm0KINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018704
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08670453D8E65A8091E1BB070849971DA0B747528
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08670453D8E65A8091E1BB070849971DA0B747528
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.90.28.213
ReturnHeader/FilingSecurityInformation/IPDt02019-05-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:10:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232226869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM L MCKERNAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01133 DEKALB PIKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLUE BELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0194221813
ReturnHeader/PreparerPersonGrp/PhoneNum06102777921
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM L MCKERNAN CPA
ReturnHeader/ReturnTs02019-05-01T10:10:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.0$0.06$23.9$5.02$1.77$3.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.7$0.04$20.7$3.54$1.68$1.85
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$0.03$18.8$3.54$1.66$1.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$0.07$16.9$2.79$1.61$1.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$0.04$15.7$3.19$1.63$1.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$0.03$14.2$3.45$1.71$1.73
2018Detailed filing. Detailed filing data is available for this year.$12.5$0.03$12.4$3.65$1.51$2.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.03$10.3$3.21$1.21$2.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.34$0.04$8.30$2.14$1.03$1.11
2015Detailed filing. Detailed filing data is available for this year.$7.22$0.04$7.18$2.66$1.08$1.58
2014Detailed filing. Detailed filing data is available for this year.$5.64$0.04$5.60$2.82$0.92$1.89
2013Detailed filing. Detailed filing data is available for this year.$3.75$0.05$3.70$2.12$0.81$1.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.06$2.39$0.54
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.01$1.82$0.31