Civic Intelligence

Eastern Millwrights Regional Council Apprenticeship & Training Fund

990 • Fiscal year 2016 • EIN 25-7249537

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 22, 2016

90 Braintree StreetAllston, MA 02134

(617) 254-1655

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

85th percentile

28%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$271,488

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 26.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

83rd percentile

21%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

78th percentile

21%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,666,463

Up $294,369 (+21%) from 2015

Net Assets

Up

$1,656,128

Up $284,034 (+21%) from 2015

Liabilities

Up

$10,335

Up $10,335 from 2015

Revenue

Up

$1,017,526

Up $177,842 (+21%) from 2015

Expenses

Up

$733,492

Up $86,290 (+13%) from 2015

Net Income

Up

$284,034

Up $91,552 (+48%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2014: $1,181,353Liabilities 2014: $1,741Net Assets 2014: $1,179,6122014Assets 2015: $1,372,094Liabilities 2015: $0Net Assets 2015: $1,372,0942015Assets 2016: $1,666,463Liabilities 2016: $10,335Net Assets 2016: $1,656,1282016Assets 2017: $1,560,100Liabilities 2017: $2,397Net Assets 2017: $1,557,7032017Assets 2018: $2,228,894Liabilities 2018: $587,294Net Assets 2018: $1,641,6002018Assets 2019: $2,340,951Liabilities 2019: $643,078Net Assets 2019: $1,697,8732019Assets 2020: $3,695,392Liabilities 2020: $2,380,500Net Assets 2020: $1,314,8922020Assets 2021: $8,123,865Liabilities 2021: $1,448Net Assets 2021: $8,122,4172021Assets 2022: $8,198,256Liabilities 2022: $85,294Net Assets 2022: $8,112,9622022Assets 2023: $8,657,666Liabilities 2023: $0Net Assets 2023: $8,657,6662023Assets 2024: $5,855,114Liabilities 2024: $1,079Net Assets 2024: $5,854,0352024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2016

Assets$1,666,463
Liabilities$10,335
Net Assets$1,656,128

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $583,060Expenses 2014: $662,453Net Income 2014: -$79,3932014Revenue 2015: $839,684Expenses 2015: $647,202Net Income 2015: $192,4822015Revenue 2016: $1,017,526Expenses 2016: $733,492Net Income 2016: $284,0342016Revenue 2017: $1,302,512Expenses 2017: $1,400,937Net Income 2017: -$98,4252017Revenue 2018: $1,589,340Expenses 2018: $1,505,443Net Income 2018: $83,8972018Revenue 2019: $1,615,066Expenses 2019: $1,556,508Net Income 2019: $58,5582019Revenue 2020: $1,575,159Expenses 2020: $1,958,140Net Income 2020: -$382,9812020Revenue 2021: $8,366,447Expenses 2021: $2,420,880Net Income 2021: $5,945,5672021Revenue 2022: $2,598,641Expenses 2022: $2,531,502Net Income 2022: $67,1392022Revenue 2023: $3,315,411Expenses 2023: $2,795,198Net Income 2023: $520,2132023Revenue 2024: $1,576,490Expenses 2024: $2,471,120Net Income 2024: -$894,6302024Revenue 2025: $8,281Expenses 2025: $766,612Net Income 2025: -$758,3312025

Highlighted filing

2016

Revenue$1,017,526
Expenses$733,492
Net Income$284,034
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 22, 2016
Return Version
2015v2.1
Gross Receipts
$1,022,774
Mission and Program Overview

Mission

Education and training of union millwright apprentices and journeymen

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$669,287$1,045,059▲ $375,772
Land, Buildings, and Equipment, Net$392,623$454,042▲ $61,419
Cash and Non-Interest-Bearing Accounts$163,362$167,362▲ $4,000
Total Assets$1,372,094$1,666,463▲ $294,369
Other Assets Total$146,822$0▼ $146,822
Liabilities
Other Liabilities$0$10,335▲ $10,335
Total Liabilities$0$10,335▲ $10,335
Net Assets / Fund Balance
Unrestricted Net Assets$1,372,094$1,656,128▲ $284,034
Total Net Assets Fund Balance$1,372,094$1,656,128▲ $284,034
Total Liabilities and Net Assets / Fund Balance$1,372,094$1,666,463▲ $294,369

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$437,181$27,293$464,474
Buildings$139,101$282,925$422,026
Land$236,694-$236,694
Other Land Buildings$-358,934$419,626$60,692
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$933,091
Investment Income
$25,567
Other Revenue
$58,868
Change in Net Assets
$284,034

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,017,526
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,017,526
Total Revenue per Form 990
$1,017,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$418,576
Other Expenses$314,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,520$100,360-$261,880
Other Employee Benefits$57,636$35,812-$93,448
Occupancy-$40,851-$40,851
Conferences and Meetings-$33,941-$33,941
Pension Plan Contributions$19,549$12,147-$31,696
Payroll Taxes$19,460$12,092-$31,552
Depreciation Depletion-$29,762-$29,762
Insurance-$20,715-$20,715
Fees for Services Accounting-$15,969-$15,969
Office Expenses-$12,230-$12,230
Fees for Services Legal-$7,725-$7,725
Other Expenses$134,470$4,157-$4,157
Travel$3,775--$3,775
Advertising$719--$719
Total Functional Expenses$397,129$336,363$0$733,492

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$733,492
Expenses per Audited Statements$733,491
Total Expenses per Audited Statements$733,491
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$8,659
Due to International Training Center$1,676
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
No
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, Part VI, Section B, Line 11

Reviewed by the board of trustees

Form 990, Part VI, Section C, Line 19

The fund makes its governing documents and financial information available to the public only upon a written request.

Filing and Contact Details

Filer

Filer Name
Eastern Millwright Regional Council
EIN
25-7249537
Phone
6172541655
Address
90 BRAINTREE STREET, ALLSTON, MA 02134

Signing Officer

Name
Robert Loubier
Title
Chairman
Phone
6172541655
Signed
2016-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert E Loubier
Formed
1973
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
7
Employees
10
Volunteers
0

Preparer

Firm
Mspc Cpas & Advisors Pc
Address
340 NORTH AVENUE EAST, CRANFORD, NJ 07016-2496
Preparer
Robert J Jannelli
Phone
9082727000
Supplemental Narrative

Additional Explanations

Part XII, Line2c

The board of trustees oversees the audit of the financial statements.

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING ADJUSTMENT

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt055868
IRS990/OtherRevenueTotalAmt055868
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0100360
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0161520
IRS990/OtherSalariesAndWagesGrp/TotalAmt0261880
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012092
IRS990/PayrollTaxesGrp/ProgramServicesAmt019460
IRS990/PayrollTaxesGrp/TotalAmt031552
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012147
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019549
IRS990/PensionPlanContributionsGrp/TotalAmt031696
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT E LOUBIER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYERS CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0933091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0933091
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06677
IRS990/PYOtherExpensesAmt0262951
IRS990/PYOtherRevenueAmt061349
IRS990/PYProgramServiceRevenueAmt0771658
IRS990/PYRevenuesLessExpensesAmt0192482
IRS990/PYSalariesCompEmpBnftPaidAmt0384251
IRS990/PYTotalExpensesAmt0647202
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0839684
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0284034
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt03000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01017526
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0669287
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01045059
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0933091
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0771658
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0567774
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0512536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0450762
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03235821
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012515
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09677
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015286
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt025758
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt022533
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt085769
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0105260
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0105260
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012515
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09677
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015286
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt025758
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt022533
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt085769
IRS990ScheduleA/InvestmentIncomeCYPct00.02410
IRS990ScheduleA/InvestmentIncomePYPct00.03330
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt071920
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt058349
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0130269
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93930
IRS990ScheduleA/PublicSupportPY509Pct00.94770
IRS990ScheduleA/PublicSupportTotal509Amt03341081
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0933091
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0771658
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0567774
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0617796
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0450762
IRS990ScheduleA/Total509Grp/TotalAmt03341081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01017526
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0839684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0583060
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0643554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0473295
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03557119
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0139101
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0282925
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0422026
IRS990ScheduleD/EquipmentGrp/BookValueAmt0437181
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027293
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0464474
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt0733491
IRS990ScheduleD/LandGrp/BookValueAmt0236694
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0236694
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-358934
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0419626
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01676
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18659
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO INTERNATIONAL TRAINING CENTER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01017526
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING ADJUSTMENT
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0454042
IRS990ScheduleD/TotalExpensesPerForm990Amt0733492
IRS990ScheduleD/TotalLiabilityAmt010335
IRS990ScheduleD/TotalRevenuePerForm990Amt01017526
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01017526
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0733491
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/MaintainCpyOfBrochuresEtcInd00
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00

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