Civic Intelligence

Mechanical Contractors Industry

990 • Fiscal year 2018 • EIN 31-0843371

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

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

59th percentile

0.02x

Higher debt load relative to assets than 59% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.02x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

35th percentile

-3.0%

Higher net margin than 35% 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

40th percentile

-2.3%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

41st percentile

-3.2%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Down

$414,364

Down $9,910 (-2.3%) from 2017

Net Assets

Down

$407,108

Down $16,475 (-3.9%) from 2017

Liabilities

Up

$7,256

Up $6,565 (+950%) from 2017

Revenue

Down

$415,922

Down $13,760 (-3.2%) from 2017

Expenses

Up

$428,463

Up $52,266 (+14%) from 2017

Net Income

Down

-$12,541

Down $66,026 (-123%) 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 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

2018

Assets$414,364
Liabilities$7,256
Net Assets$407,108

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

2018

Revenue$415,922
Expenses$428,463
Net Income-$12,541
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$415,922
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$283,716$286,176▲ $2,460
Cash and Non-Interest-Bearing Accounts$138,058$127,188▼ $10,870
Prepaid Expenses and Deferred Charges$2,500$1,000▼ $1,500
Total Assets$424,274$414,364▼ $9,910
Liabilities
Accounts Payable and Accrued Expenses$691$7,256▲ $6,565
Total Liabilities$691$7,256▲ $6,565
Net Assets / Fund Balance
Unrestricted Net Assets$423,583$407,108▼ $16,475
Total Net Assets Fund Balance$423,583$407,108▼ $16,475
Total Liabilities and Net Assets / Fund Balance$424,274$414,364▼ $9,910
Compensation and Service Providers

Board Members and Trustees

NameTitle
Timothy FarberChairman
Brooks RobinsonTrustee
Charlie SteitzTrustee
Jay SharpTrustee
Jk WilliamsTrustee
John HarperTrustee
Mike ShumanTrustee
Neal HartfieldTrustee
William McnallyExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$408,454
Investment Income
$7,468
Other Revenue
$0
Change in Net Assets
$-12,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$415,922
Total Revenue per Audited Statements
$415,922
Total Revenue per Form 990
$415,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$428,463
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$345,409--$345,409
Conferences and Meetings$23,550--$23,550
Other Expenses$4,723--$4,723
Fees for Services Accounting-$1,684-$1,684
Fees for Service Investment Mgmnt Fees-$1,072-$1,072
All Other Expenses$779$80-$859
Total Functional Expenses$425,627$2,836$0$428,463

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$432,397
Total Expenses per Audited Statements$432,397
Total Expenses per Form 990$428,463
Expenses Not Reported on Financial Statements$-3,934
Other Expense Adjustments$-3,934
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
Timothy Farber
Title
Chairman
Phone
6144590770
Signed
2019-11-15

Organization Details

Principal Officer
Timothy Farber
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

Unrealized gain losses -3,934

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 losses -3,934

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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 LOSSES -3,934
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/ExplanationTxt5UNREALIZED GAIN LOSSES -3,934
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0314420959
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0425627
IRS990/TotalFunctionalExpensesGrp/TotalAmt0428463
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt07256
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IRS990/TotalLiabilitiesGrp/EOYAmt07256
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0423583
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IRS990/TotalProgramServiceExpensesAmt0425627
IRS990/TotalProgramServiceRevenueAmt0408454
IRS990/TotalRevenueGrp/ExclusionAmt07468
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0408454
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0415922
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0424274
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0414364
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0423583
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0407108
IRS990/USAddress/AddressLine1Txt0800 EAST 12TH AVENUE
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IRS990/USAddress/ZIPCd043211
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MCACO.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY FARBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06144590770
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
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/AtSubmissionCreationDeviceId0166098BD7E724FBB887B132CEB1F6C5BCBAE696A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B711E89F7D9D86CA83299E34F22D8DEBD1C1512F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.155.79.234
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm007:36:09
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/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN J OLES
ReturnHeader/ReturnTs02019-11-15T07:36:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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