Civic Intelligence

Opcmia Local 526 Joint Apprentice Education and Training Fund

EIN 25-1556487 • 501(c)5 • Munhall, PA

Profile

APPRENTICESHIP FUND

1900 Andrew StreetMunhall, PA 15120

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.02x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

84th percentile

18%

Faster asset growth than 84% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

21%

Faster revenue growth than 83% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$753,967

Up $116,599 (+18%) from 2024

Liabilities

Down

$17,316

Down $25,720 (-60%) from 2024

Net Assets

Up

$736,651

Up $142,319 (+24%) from 2024

Operations
Liabilities / Revenue72nd percentileNet Margin80th percentile

Revenue

Up

$599,831

Up $102,726 (+21%) from 2024

Expenses

Up

$457,512

Up $25,540 (+5.9%) from 2024

Net Income

Up

$142,319

Up $77,186 (+119%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$800K$600K$400K$200K$0Assets 2013: $498,327Liabilities 2013: $6,277Net Assets 2013: $492,0502013Assets 2018: $311,634Liabilities 2018: $7,494Net Assets 2018: $304,1402018Assets 2019: $406,204Liabilities 2019: $15,073Net Assets 2019: $391,1312019Assets 2020: $491,484Liabilities 2020: $10,012Net Assets 2020: $481,4722020Assets 2021: $603,772Liabilities 2021: $8,960Net Assets 2021: $594,8122021Assets 2022: $567,776Liabilities 2022: $41,487Net Assets 2022: $526,2892022Assets 2023: $603,231Liabilities 2023: $74,032Net Assets 2023: $529,1992023Assets 2024: $637,368Liabilities 2024: $43,036Net Assets 2024: $594,3322024Assets 2025: $753,967Liabilities 2025: $17,316Net Assets 2025: $736,6512025

Highlighted filing

2025

Assets$753,967
Liabilities$17,316
Net Assets$736,651
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

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

$600K$400K$200K$0-$200KExpenses 2013: $208,1992013Revenue 2018: $196,388Expenses 2018: $215,747Net Income 2018: -$19,3592018Revenue 2019: $305,984Expenses 2019: $218,993Net Income 2019: $86,9912019Revenue 2020: $323,788Expenses 2020: $233,447Net Income 2020: $90,3412020Revenue 2021: $317,322Expenses 2021: $203,982Net Income 2021: $113,3402021Revenue 2022: $355,463Expenses 2022: $472,220Net Income 2022: -$116,7572022Revenue 2023: $445,498Expenses 2023: $442,588Net Income 2023: $2,9102023Revenue 2024: $497,105Expenses 2024: $431,972Net Income 2024: $65,1332024Revenue 2025: $599,831Expenses 2025: $457,512Net Income 2025: $142,3192025

Highlighted filing

2025

Revenue$599,831
Expenses$457,512
Net Income$142,319
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$753,967
Liabilities
$17,316
Net assets
$736,651
Revenue
$599,831
Expenses
$457,512
Net income
$142,319
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.54$0.17$7.37$6.00$4.58$1.42
2024Detailed filing. Detailed filing data is available for this year.$6.37$0.43$5.94$4.97$4.32$0.65
2023Detailed filing. Detailed filing data is available for this year.$6.03$0.74$5.29$4.45$4.43$0.03
2022Detailed filing. Detailed filing data is available for this year.$5.68$0.41$5.26$3.55$4.72$1.17
2021Detailed filing. Detailed filing data is available for this year.$6.04$0.09$5.95$3.17$2.04$1.13
2020Detailed filing. Detailed filing data is available for this year.$4.91$0.10$4.81$3.24$2.33$0.90
2019Detailed filing. Detailed filing data is available for this year.$4.06$0.15$3.91$3.06$2.19$0.87
2018Detailed filing. Detailed filing data is available for this year.$3.12$0.07$3.04$1.96$2.16$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.06$4.92$2.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Mar 4, 2026
Return Version
2024v5.2
Gross Receipts
$599,831
Mission and Program Overview

Mission

APPRENTICESHIP FUND

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$375,713$542,160▲ $166,447
Accounts Receivable$101,267$117,539▲ $16,272
Land, Buildings, and Equipment, Net$98,976$80,851▼ $18,125
Pledges and Grants Receivable$19,125$0▼ $19,125
Cash and Non-Interest-Bearing Accounts$39,351$11,270▼ $28,081
Prepaid Expenses and Deferred Charges$2,936$2,147▼ $789
Total Assets$637,368$753,967▲ $116,599
Liabilities
Accounts Payable and Accrued Expenses$43,036$17,316▼ $25,720
Total Liabilities$43,036$17,316▼ $25,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$594,332$736,651▲ $142,319
Total Net Assets Fund Balance$594,332$736,651▲ $142,319
Total Liabilities and Net Assets / Fund Balance$637,368$753,967▲ $116,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,851$101,818$182,669
Land$0--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Cameron RupertTrustee
David DaquelenteTrustee
Fred EpiscopoTrustee
John SwenglishTrustee
Ken HarmonTrustee
Lorenzo SciulliTrustee
Mike MaggioTrustee
Richard BarcaskeyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$100,000
Program Service Revenue
$497,526
Investment Income
$1,459
Other Revenue
$846
Change in Net Assets
$142,319

Audited Revenue Reconciliation

Revenue per Audited Statements
$599,831
Total Revenue per Audited Statements
$599,831
Total Revenue per Form 990
$599,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$259,032
Salaries, Compensation, and Employee Benefits$198,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$104,112
Pension Plan Contributions$0$0$0$58,059
Other Employee Benefits$0$0$0$26,791
Depreciation Depletion$0$0$0$18,125
Occupancy$0$0$0$17,803
Fees for Services Accounting$0$0$0$15,535
Payroll Taxes$0$0$0$9,518
Fees for Services Legal$0$0$0$5,628
Insurance$0$0$0$4,541
Other Expenses$0$0$0$3,785
Office Expenses$0$0$0$36
Total Functional Expenses$0$0$0$457,512

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$457,512
Total Expenses per Audited Statements$457,512
Total Expenses per Form 990$457,512
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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 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
Filing and Contact Details

Filer

Filer Name
OPCMIA Local 526 Joint Apprentice Education and Training Fund
EIN
25-1556487
Phone
4127616166
Address
1900 ANDREW STREET, MUNHALL, PA 15120

Signing Officer

Name
Kenneth R Harmon
Title
Trustee
Phone
4127616166
Signed
2026-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth R Harmon
Formed
1989
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
0

Preparer

Firm
Diclaudio & Kramer LLC
Address
5000 WATERDAM PLAZA DR STE 220, MCMURRAY, PA 15317
Preparer
Frank O DiClaudio
Phone
4122207722
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

“All are available upon request.”

Pt VI, Line 15B

“The wages paid are based on collectively bargained wage rates”

Pt VI, Line 12C

“Trustees must report any conflicts annually for review”

Pt VI, Line 11B

“Form 990 is reviewed by signing trustee and made available to all trustees.”

Pt VI, Line 15A

“The wages paid are based on collectively bargained wage rates.”

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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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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0142319
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0375713
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0542160
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt080851
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0101818
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0182669
IRS990ScheduleD/ExpensesSubtotalAmt0457512
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/RevenueSubtotalAmt0599831
IRS990ScheduleD/TotalBookValueLandBuildingsAmt080851
IRS990ScheduleD/TotalExpensesPerForm990Amt0457512
IRS990ScheduleD/TotalRevenuePerForm990Amt0599831
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0599831
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0457512
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The wages paid are based on collectively bargained wage rates
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Trustees must report any conflicts annually for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is reviewed by signing trustee and made available to all trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The wages paid are based on collectively bargained wage rates.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0637368
IRS990/TotalAssetsEOYAmt0753967
IRS990/TotalAssetsGrp/BOYAmt0637368
IRS990/TotalAssetsGrp/EOYAmt0753967
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100000
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0457512
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043036
IRS990/TotalLiabilitiesEOYAmt017316
IRS990/TotalLiabilitiesGrp/BOYAmt043036
IRS990/TotalLiabilitiesGrp/EOYAmt017316
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0594332
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0736651
IRS990/TotalProgramServiceRevenueAmt0497526
IRS990/TotalRevenueGrp/ExclusionAmt01459
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0498372
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0599831
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0637368
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0753967
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02606 California Avenue
IRS990/USAddress/CityNm0Pittsburgh
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015212
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH R HARMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04127616166
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPCMIA Local 526 Joint Apprentice Education and Training Fund
ReturnHeader/Filer/BusinessNameControlTxt0CEME
ReturnHeader/Filer/EIN0251556487
ReturnHeader/Filer/PhoneNum04127616166
ReturnHeader/Filer/USAddress/AddressLine1Txt01900 ANDREW STREET
ReturnHeader/Filer/USAddress/CityNm0MUNHALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015120
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270889793
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DICLAUDIO & KRAMER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05000 WATERDAM PLAZA DR STE 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MCMURRAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015317
ReturnHeader/PreparerPersonGrp/PhoneNum04122207722
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Frank O DiClaudio
ReturnHeader/ReturnTs02026-03-04T10:47:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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