Civic Intelligence

Mechanical Contractors Industry

990 • Fiscal year 2017 • EIN 31-0843371

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 13, 2018

1550 Old Henderson Road N-232Columbus, OH 43220-3686

(614) 459-0770

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Higher debt load relative to assets than 49% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.00x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

14%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$424,274

Up $63,149 (+17%) from 2016

Net Assets

Up

$423,583

Up $64,700 (+18%) from 2016

Liabilities

Down

$691

Down $1,551 (-69%) from 2016

Revenue

Up

$429,682

Up $52,079 (+14%) from 2016

Expenses

Up

$376,197

Up $8,442 (+2.3%) from 2016

Net Income

Up

$53,485

Up $43,637 (+443%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $325,660Liabilities 2012: $1,382Net Assets 2012: $324,2782012Assets 2013: $350,625Liabilities 2013: $1,664Net Assets 2013: $348,9612013Assets 2015: $353,340Liabilities 2015: $4,305Net Assets 2015: $349,0352015Assets 2016: $361,125Liabilities 2016: $2,242Net Assets 2016: $358,8832016Assets 2017: $424,274Liabilities 2017: $691Net Assets 2017: $423,5832017Assets 2018: $414,364Liabilities 2018: $7,256Net Assets 2018: $407,1082018Assets 2019: $486,689Liabilities 2019: $21,758Net Assets 2019: $464,9312019Assets 2020: $458,304Liabilities 2020: $1,467Net Assets 2020: $456,8372020Assets 2021: $547,413Liabilities 2021: $258,557Net Assets 2021: $288,8562021Assets 2022: $563,240Liabilities 2022: $343,684Net Assets 2022: $219,5562022Assets 2023: $523,928Liabilities 2023: $269,674Net Assets 2023: $254,2542023Assets 2024: $662,362Liabilities 2024: $20,790Net Assets 2024: $641,5722024

Highlighted filing

2017

Assets$424,274
Liabilities$691
Net Assets$423,583

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $396,4932012Revenue 2013: $434,853Expenses 2013: $410,170Net Income 2013: $24,6832013Revenue 2015: $381,822Expenses 2015: $380,879Net Income 2015: $9432015Revenue 2016: $377,603Expenses 2016: $367,755Net Income 2016: $9,8482016Revenue 2017: $429,682Expenses 2017: $376,197Net Income 2017: $53,4852017Revenue 2018: $415,922Expenses 2018: $428,463Net Income 2018: -$12,5412018Revenue 2019: $458,590Expenses 2019: $427,500Net Income 2019: $31,0902019Revenue 2020: $542,853Expenses 2020: $575,509Net Income 2020: -$32,6562020Revenue 2021: $399,303Expenses 2021: $598,536Net Income 2021: -$199,2332021Revenue 2022: $595,241Expenses 2022: $620,223Net Income 2022: -$24,9822022Revenue 2023: $600,053Expenses 2023: $601,500Net Income 2023: -$1,4472023Revenue 2024: $735,754Expenses 2024: $372,265Net Income 2024: $363,4892024

Highlighted filing

2017

Revenue$429,682
Expenses$376,197
Net Income$53,485
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 13, 2018
Return Version
2017v2.2
Gross Receipts
$429,682
Mission and Program Overview

Mission

Promote the mechanical contracting industry and protect the jobs of union employees through educational programs, labor/management meetings, safety programs, and various other programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$266,836$283,716▲ $16,880
Cash and Non-Interest-Bearing Accounts$91,195$138,058▲ $46,863
Prepaid Expenses and Deferred Charges$3,094$2,500▼ $594
Total Assets$361,125$424,274▲ $63,149
Liabilities
Accounts Payable and Accrued Expenses$2,242$691▼ $1,551
Total Liabilities$2,242$691▼ $1,551
Net Assets / Fund Balance
Unrestricted Net Assets$358,883$423,583▲ $64,700
Total Net Assets Fund Balance$358,883$423,583▲ $64,700
Total Liabilities and Net Assets / Fund Balance$361,125$424,274▲ $63,149
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie SteitzChairman
Brooks RobinsonTrustee
Jay SharpTrustee
Jk WilliamsTrustee
Mike ShumanTrustee
Neal HartfieldTrustee
Timothy FarberTrustee
William McnallyExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$410,783
Investment Income
$6,513
Other Revenue
$12,386
Change in Net Assets
$53,485

Audited Revenue Reconciliation

Revenue per Audited Statements
$429,682
Total Revenue per Audited Statements
$429,682
Total Revenue per Form 990
$429,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$376,197
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
Payments to Affiliates$273,585--$273,585
Conferences and Meetings$35,239--$35,239
Other Expenses$7,113--$7,113
All Other Expenses$5,225--$5,225
Fees for Services Accounting-$1,537-$1,537
Fees for Service Investment Mgmnt Fees-$846-$846
Total Functional Expenses$373,814$2,383$0$376,197

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$376,197
Expenses per Audited Statements$364,984
Total Expenses per Audited Statements$364,984
Expenses Not Reported on Financial Statements$11,213
Other Expense Adjustments$11,213
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
Yes
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Board reviews and approves 990 prior to filing.

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

Board is asked to provide representations at the annual meeting.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mechanical Contractors Industry
EIN
31-0843371
Phone
6144590770
Address
1550 OLD HENDERSON ROAD N-232, COLUMBUS, OH 43220-3686

Signing Officer

Name
William Mcnally
Title
Executive Director
Phone
6144590770
Signed
2018-03-13

Organization Details

Principal Officer
William Mcnally
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Oles and Associates LLC
Address
1328 DUBLIN RD STE 400, COLUMBUS, OH 43215
Preparer
Brian J Oles
Phone
6144870774
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Promote the mechanical contracting industry and protect the jobs of union employees through educational programs, labor/management meetings, safety programs, and various other programs.

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

Promote the mechanical contracting industry and protect the jobs of union employees through training and special events.

Form 990, Part XI, Line 9

ROUNDING 2

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has received a determination letter indicating that it is exempt from federal and state income taxes as an orgainzation described in section 501(c)(6) of the internal revenue code and corresponding state of ohio statutes. The organization monitors its activities and it considers the potential for income taxes if any activities are not related to its exempt purpose. The organization believes it is no longer subject to us federal, state and local income tax examinations by taxing authorities for years before 2014.

Schedule D, Page 4, Part XII, Line 4B

Unrealized gain/loss 11,213

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS RECEIVED A DETERMINATION LETTER INDICATING THAT IT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS AN ORGAINZATION DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND CORRESPONDING STATE OF OHIO STATUTES. THE ORGANIZATION MONITORS ITS ACTIVITIES AND IT CONSIDERS THE POTENTIAL FOR INCOME TAXES IF ANY ACTIVITIES ARE NOT RELATED TO ITS EXEMPT PURPOSE. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO US FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNREALIZED GAIN/LOSS 11,213
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTE THE MECHANICAL CONTRACTING INDUSTRY AND PROTECT THE JOBS OF UNION EMPLOYEES THROUGH EDUCATIONAL PROGRAMS, LABOR/MANAGEMENT MEETINGS, SAFETY PROGRAMS, AND VARIOUS OTHER PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROMOTE THE MECHANICAL CONTRACTING INDUSTRY AND PROTECT THE JOBS OF UNION EMPLOYEES THROUGH TRAINING AND SPECIAL EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS AND APPROVES 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD IS ASKED TO PROVIDE REPRESENTATIONS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0314420959
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0252000
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373814
IRS990/TotalFunctionalExpensesGrp/TotalAmt0376197
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0691
IRS990/TotalLiabilitiesGrp/BOYAmt02242
IRS990/TotalLiabilitiesGrp/EOYAmt0691
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IRS990/TotalProgramServiceExpensesAmt0373814
IRS990/TotalProgramServiceRevenueAmt0410783
IRS990/TotalRevenueGrp/ExclusionAmt06513
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0423169
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0429682
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0361125
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0424274
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0358883
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0423583
IRS990/USAddress/AddressLine1Txt01550 OLD HENDERSON ROAD N-232
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043220
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MCACO.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM MCNALLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06144590770
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MECHANICAL CONTRACTORS INDUSTRY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROMOTION FUND
ReturnHeader/Filer/BusinessNameControlTxt0MECH
ReturnHeader/Filer/EIN0310843371
ReturnHeader/Filer/PhoneNum06144590770
ReturnHeader/Filer/USAddress/AddressLine1Txt01550 OLD HENDERSON ROAD N-232
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0432203686
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B76D12E93BA8C3C80E2AEBF9243695D4126FB345
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09A63803256E67F61FE7F2B761D549D439506FAAA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.218.78.134
ReturnHeader/FilingSecurityInformation/IPDt02018-03-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:27:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311577415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OLES AND ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01328 DUBLIN RD STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043215
ReturnHeader/PreparerPersonGrp/PhoneNum06144870774
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN J OLES
ReturnHeader/ReturnTs02018-03-13T16:27:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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