Civic Intelligence

Area II Plumbers Jatc

990 • Fiscal year 2018 • EIN 27-2632072

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 26, 2019

PO Box 5686Salem, OR 97304

(503) 991-5203

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Higher debt load relative to assets than 47% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

48th percentile

0.00x

Higher debt load relative to revenue than 48% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

90th percentile

28%

Higher net margin than 90% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

70th percentile

14%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-7.5%

Faster revenue growth than 32% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$308,902

Up $36,826 (+14%) from 2017

Net Assets

Up

$308,799

Up $37,380 (+14%) from 2017

Liabilities

Down

$103

Down $554 (-84%) from 2017

Revenue

Down

$167,477

Down $13,579 (-7.5%) from 2017

Expenses

Up

$120,906

Up $12,380 (+11%) from 2017

Net Income

Down

$46,571

Down $25,959 (-36%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $71,561Liabilities 2013: $1,223Net Assets 2013: $70,3382013Assets 2014: $88,807Liabilities 2014: $1,161Net Assets 2014: $87,6462014Assets 2015: $134,600Liabilities 2015: $2,326Net Assets 2015: $132,2742015Assets 2016: $199,566Liabilities 2016: $677Net Assets 2016: $198,8892016Assets 2017: $272,076Liabilities 2017: $657Net Assets 2017: $271,4192017Assets 2018: $308,902Liabilities 2018: $103Net Assets 2018: $308,7992018Assets 2019: $388,639Liabilities 2019: $59Net Assets 2019: $388,5802019Assets 2020: $486,047Liabilities 2020: $1,373Net Assets 2020: $484,6742020Assets 2021: $567,368Liabilities 2021: $3,340Net Assets 2021: $564,0282021Assets 2022: $529,933Liabilities 2022: $1,041Net Assets 2022: $528,8922022Assets 2023: $616,712Liabilities 2023: $71Net Assets 2023: $616,6412023Assets 2024: $672,334Liabilities 2024: $13,091Net Assets 2024: $659,2432024

Highlighted filing

2018

Assets$308,902
Liabilities$103
Net Assets$308,799

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $68,339Expenses 2013: $75,787Net Income 2013: -$7,4482013Revenue 2014: $125,500Expenses 2014: $108,192Net Income 2014: $17,3082014Revenue 2015: $122,538Expenses 2015: $77,910Net Income 2015: $44,6282015Revenue 2016: $148,321Expenses 2016: $81,706Net Income 2016: $66,6152016Revenue 2017: $181,056Expenses 2017: $108,526Net Income 2017: $72,5302017Revenue 2018: $167,477Expenses 2018: $120,906Net Income 2018: $46,5712018Revenue 2019: $199,729Expenses 2019: $138,044Net Income 2019: $61,6852019Revenue 2020: $214,307Expenses 2020: $130,439Net Income 2020: $83,8682020Revenue 2021: $223,857Expenses 2021: $163,581Net Income 2021: $60,2762021Revenue 2022: $233,491Expenses 2022: $205,288Net Income 2022: $28,2032022Revenue 2023: $329,445Expenses 2023: $275,157Net Income 2023: $54,2882023Revenue 2024: $596,928Expenses 2024: $541,625Net Income 2024: $55,3032024

Highlighted filing

2018

Revenue$167,477
Expenses$120,906
Net Income$46,571
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 26, 2019
Return Version
2018v3.1
Gross Receipts
$236,172
Mission and Program Overview

Mission

To provide plumbing apprenticeship and training programs for plumbing contractors in oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$271,419$308,799▲ $37,380
Investments in Publicly Traded Securities-$191,400-
Savings and Temporary Cash Investments$215,433$66,959▼ $148,474
Cash and Non-Interest-Bearing Accounts$38,706$37,185▼ $1,521
Accounts Receivable$5,979$9,750▲ $3,771
Prepaid Expenses and Deferred Charges$800$1,807▲ $1,007
Land, Buildings, and Equipment, Net$1,399$909▼ $490
Inventories for Sale or Use$9,759$892▼ $8,867
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$272,076$308,902▲ $36,826
Liabilities
Accounts Payable and Accrued Expenses$657$103▼ $554
Total Liabilities$657$103▼ $554
Net Assets / Fund Balance
Total Net Assets Fund Balance$271,419$308,799▲ $37,380
Total Liabilities and Net Assets / Fund Balance$272,076$308,902▲ $36,826

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$909$12,759$13,668
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leslie ButtonTrust Chair
Bruce RobbinsVice Chairman
Marv ColbyVice Chairman
Brad OwensDirector
Erin HackneyDirector
Frank DyemartinDirector
John GreenDirector
Kirk BeanDirector
Max ButlerDirector
Shaun BillsDirector
Stu AdamsDirector
Jake StumboughDirector (as of 10/25/18)
Mike WorthDirector (as of 2/22/18)
Dennis DenoDirector (ended 12/24/18)
Travis CarpenterDirector (ended 8/30/18)
Gordon BerrySecretary
Walt HaskinsTreasurer (ended 1/28/18)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$172,123
Investment Income
$4,156
Other Revenue
$-8,802
Change in Net Assets
$46,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,830
Salaries, Compensation, and Employee Benefits$29,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$38,816
Fees for Services Accounting---$23,298
Other Salaries and Wages---$23,166
Occupancy---$10,862
Office Expenses---$7,142
Information Technology---$4,673
Other Employee Benefits---$3,811
Insurance---$2,832
Payroll Taxes---$2,099
Other Expenses---$935
Fees for Service Investment Mgmnt Fees---$604
Depreciation Depletion---$490
Fees for Services Legal---$466
Advertising---$290
Travel---$28
Interest---$17
Total Functional Expenses$0$0$0$120,906
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
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Per corporate bylaws, the organization is comprised of eight principal members and an equal number of representatives of employers and employees.

Form 990, Part VI, Section A, Line 7A

Directors are elected at an annual meeting of the members and shall hold office until their respective successors are elected.

Form 990, Part VI, Section B, Line 11B

The return will be sent to all directors and officers/trustees for approval prior to filing.

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

The organization requires officers and directors to annually disclose conflicts of interest.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Area Ii Plumbers Jatc
EIN
27-2632072
Phone
5039915203
Address
PO BOX 5686, SALEM, OR 97304

Signing Officer

Name
Bruce Robbins
Title
Trust Chairman & Director
Phone
5039915203
Signed
2019-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Button
Formed
2010
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
21

Preparer

Firm
Grove Mueller & Swank Pc
Address
475 COTTAGE STREET NE SUITE 200, SALEM, OR 97301
Preparer
Sandra a Ryden CPA
Phone
5035817788
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Payroll service 37. Leased labor 38,779.

Raw XML AppendixShowing 400 of 407 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER (ENDED 1/28/18)
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR (ENDED 8/30/18)
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/OtherExpensesGrp/TotalAmt1935
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IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER CORPORATE BYLAWS, THE ORGANIZATION IS COMPRISED OF EIGHT PRINCIPAL MEMBERS AND AN EQUAL NUMBER OF REPRESENTATIVES OF EMPLOYERS AND EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE ELECTED AT AN ANNUAL MEETING OF THE MEMBERS AND SHALL HOLD OFFICE UNTIL THEIR RESPECTIVE SUCCESSORS ARE ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN WILL BE SENT TO ALL DIRECTORS AND OFFICERS/TRUSTEES FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REQUIRES OFFICERS AND DIRECTORS TO ANNUALLY DISCLOSE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL SERVICE 37. LEASED LABOR 38,779.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/WebsiteAddressTxt0WWW.AREA2APP.COM
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE ROBBINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST CHAIRMAN & DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05039915203
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AREA II PLUMBERS JATC
ReturnHeader/Filer/BusinessNameControlTxt0AREA
ReturnHeader/Filer/EIN0272632072
ReturnHeader/Filer/PhoneNum05039915203
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.145.65.185
ReturnHeader/FilingSecurityInformation/IPDt02019-07-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm010:29:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930874157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROVE MUELLER & SWANK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0475 COTTAGE STREET NE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
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